Annual Report 2009

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Annual Report 2009 年報 138 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2009 綜合財務報表附註 截至二零零九年十二月三十一日止年度 21. 可供出售投資 附註：二零零八年投資的公允值乃按現時可觀察的 市場交易價釐定。 22. 按公允值計入損益之金融資 產 於截至二零零八年十二月三十一日止年度， 本集團與銀行簽訂了若干為期三個月至一年 的結構性存款合同。該等結構性存款包含與 主合同不密切相關的嵌入衍生工具。全部合 併合同在初步確認時已被指定為按公允值計 入損益之金融資產。 本金為人民幣 220,000,000 元的結構性存 款，其收益和本金不是由有關銀行來保證， 而是由於合同中所列中國公司的業績來確 定，合同中的預期年收益率介乎 4.8% 至 7.0% 之間。 本金為人民幣 39,000,000 元的結構性存款， 其收益和本金不是由有關銀行來保證，而是 由銀行中利用這些結構性存款收益購買的相 關租賃資產的業績來確定，合同中的預期年 收益率為 2.4% 。 本金為人民幣 30,000,000 元的結構性存款， 其收益和本金不是由有關銀行來保證，而是 由銀行中利用這些結構性存款收益購買銀行 存款和公司庫存債券的業績來確定，合同中 的預期年收益率為 5% 。 21. AVAILABLE-FOR-SALE INVESTMENTS 2009 2008 二零零九年 二零零八年 RMB’000 RMB’000 人民幣千元 人民幣千元 Investments fund (note) 投資基金（附註） – 4,000 Note: The fair value of the investments in 2008 is determined based on the price from observable current market transactions. 22. FINANCIAL ASSETS DESIGNATED AS AT FAIR VALUE THROUGH PROFIT OR LOSS During the year ended 31 December 2008, the Group entered into several contracts of structured deposits with banks for a period from 3 months to 1 year. The structured deposits contain embedded derivatives which were not closely related to the host contract. The entire combined contracts have been designated as at financial assets at FVTPL on initial recognition. For the structured deposits with principal of RMB220,000,000, the return and principal were not guaranteed by the relevant banks and the return was determined by reference with the performance of the PRC companies as stated in the contracts. The expected return rate stated in the contracts were ranged from 4.8% to 7.0% per annum. For structured deposits with principal of RMB39,000,000, the return and principal were not guaranteed by the relevant banks and the return was determined by reference with the performance of the underlying leased assets acquired by the banks by means of the proceeds received from those structured deposits. The expected return rate stated in the contracts were 2.4% per annum. For the structured deposit with principal of RMB30,000,000, the return and principal were not guaranteed by the relevant bank and the return was determined by reference with the performance of the bank deposits and corporate and treasury bonds acquired by the bank by means of the proceeds received from the structured deposit. The expected return rate stated in the contract was 5% per annum.