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 139 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 22. 按公允值計入損益之金融資 產（續） 董事認為，於二零零八年十二月三十一日的 結構性存款的公允值與本金加上調整後預期 收益的應計利息的總價值相若。 於截至二零零九年十二月三十一日止年度， 結構性存款已收回本金及應計利息。 23. 已抵押銀行存款╱銀行結餘 銀行結餘指儲蓄賬戶及存款，按介乎每年 0.36% 至 3.8% （二零零八年： 0.5% 至 1% ）的 市場儲蓄存款利率計息，已抵押銀行存款的 固定利率為每年 2.25% （二零零八年：零）。 已抵押銀行存款指本集團為擔保獲授銀行融 資而向銀行抵押的存款。已抵押銀行存款已 被抵押以擔保短期銀行貸款，因而被分類為 流動資產，並將於有關銀行借貸結付後解除 抵押。 22. FINANCIAL ASSETS DESIGNATED AS AT FAIR VALUE THROUGH PROFIT OR LOSS (Continued) In the opinion of the directors, the fair value of the structured deposits at 31 December 2008 approximated the principal amounts, after adjusting the accrued interest of expected return. The structured deposits have been settled at their principal amounts together with accrual interest during the year ended 31 December 2009. 23. PLEDGED BANK DEPOSITS/BANK BALANCES Bank balances, represent saving accounts and deposits, carry interest at market saving rates which range from 0.36% to 3.8% (2008: 0.5% to 1%) per annum while pledged bank deposits carry fixed interest rate of 2.25% (2008: nil) per annum. Pledged bank deposits represents deposits pledged to banks to secure banking facilities granted to the Group. Pledged bank deposits have been pledged to secure short-term bank loans and they are therefore classified as current assets and will be released upon the settlement of relevant bank borrowings.