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 144 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 29. 金融工具 a. 金融工具分類 b. 財務風險管理目標及政策 本集團的主要金融工具包括貿易及其他 應收款項、應收（付）關連人士款項、可 供出售投資、指定按公允值計入損益之 金融資產、已抵押銀行存款、銀行結餘 及現金、貿易及其他應付款項、應付附 屬公司少數股東款項及借貸。金融工具 的詳情載於相關附註。與該等金融工具 相關的風險包括市場風險（外匯風險及利 率風險）、信貸風險及流動資金風險。減 輕該等風險之政策載列於下文。管理人 員負責管理及監控該等風險，確保及時 採取有效措施。 本集團金融工具的風險或管理及界定風 險的策略並無改變。 信貸風險 於二零零九年十二月三十一日，因交易 對手未能履行責任導致本集團承擔受財 務虧損的最大信貸風險，乃來自本集團 綜合財務狀況表所列各項已確認金融資 產賬面值。 29. FINANCIAL INSTRUMENTS a. Categories of financial instruments 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 Financial assets 金融資產 Designated at fair value through profit or loss 指定按公允值計入損益之金融資產 – 291,070 Loans and receivables (including cash and cash equivalent) 貸款及應收款項（包括現金及現金等值項目） 1,124,062 634,787 Available-for-sales investments 可供出售投資 – 4,000 Financial liabilities 金融負債 Liabilities measured at amortised cost 按攤銷成本計算的負債 349,903 229,826 b. Financial risk management objectives and policies The Group’s major financial instruments include trade and other receivables, amounts due from (to) related parties, available-for-sale investment, financial asset designated at fair value through profit or loss, pledged bank deposits, bank balances and cash, trade and other payables, amount due to a minority shareholder of a subsidiary and borrowings. Details of the financial instruments are disclosed in respective notes. The risks associated with these financial instruments include market risk (foreign currency risk and interest rate risk), credit risk and liquidity risk. The policies on how to mitigate these risks are set out below. The management manages and monitors these exposures to ensure appropriate measures are implemented on a timely and effective manner. There has been no change to the Group’s exposure relating to financial instruments or the manner in which it manages and measures the risks. Credit risk As at 31 December 2009, the Group’s maximum exposure to credit risk which will cause a financial loss to the Group due to failure to discharge an obligation by the counterparties is arising from the carrying amount of the respective recognised financial assets as stated in the consolidated statement of financial position.