Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 255 舜宇光學科技（集團）有限公司 • 2023 年報 34. 應付債券 於二零一八年一月十六日，本公司根據美 國《證券法》 S 條例向美國境外專業投資者 發行 600,000,000 美元年利率 3.75 厘的無 抵押債券。該發行已於二零一八年一月 二十三日完成，且債券於二零一八年一 月二十四日起於香港聯交所上市。於二零 二三年一月，應付債券已按照有關還款條 款償還。 於二零二三年一月九日，本公司根據美國 《證券法》 S 條例向美國境外專業投資者發 行於二零二六年到期之 400,000,000 美元 年利率 5.95 厘的無抵押可持續發展掛鈎債 券。該發行已於二零二三年一月十七日成 功完成，且債券於二零二三年一月十八日 於香港聯交所上市。 本公司已將全部債券所得款項淨額用於現 有債務再融資。 於本年度期間，約人民幣 175,393,000 元 （二零二二年：人民幣 161,768,000 元）的 利息開支於綜合損益及其他全面收益表確 認。 34. BONDS PAYABLE On 16 January 2018, the Company issued unsecured bonds in the amount of USD600 million at the rate of 3.75% per annum to professional investors outside of the United States in accordance with Regulation S under the U.S. Securities Act. The issuance had been completed on 23 January 2018 and the listing of the bonds in the Hong Kong Stock Exchange became effective on 24 January 2018. In January 2023, the bonds payable were repaid in line with the relevant repayment terms. On 9 January 2023, the Company issued unsecured sustainability linked bonds in the amount of USD400 million at the rate of 5.95% per annum which will be due by year 2026 to professional investors outside of the United States in accordance with Regulation S under the U.S. Securities Act. The issuance had been successfully completed on 17 January 2023 and the listing of the bonds in the Hong Kong Stock Exchange became effective on 18 January 2023. The Company had fully used the net proceeds from the bonds for refinancing existing indebtedness. During the current year, interest expense of approximately RMB175,393,000 (2022: RMB161,768,000) was recognised in the consolidated statement of profit or loss and other comprehensive income.