Interim Report 2011

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Interim Report 2011 中期報告 47 Notes to Condensed Consolidated Financial Statements FOR THE SIX MONTHS ENDED 30 JUNE 2011 簡明綜合 財務報表附註 截至二零一一年六月三十日止六個月 16. 指定為按公允值計入損益 之金融資產 於截至二零一一年六月三十日止六個月， 本集團與銀行簽訂了若干為期八天至一個 月的結構性存款合同。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。有關銀行不 保證收益和本金，而收益則根據銀行所購 入的相關資產（包括債務工具及國庫券） 的表現釐定。合同中的預期年收益率介乎 4.3% 至 5.2% 之間。 董事認為，於二零一一年六月三十日的結 構性存款的公允值與其本金相若。於截至 二零一一年六月三十日止的報告期間後， 所有結構性存款本金連同與預期收益相若 的收益已收回。 16. FINANCIAL ASSETS DESIGNATED AS AT FAIR VALUE THROUGH PROFIT OR LOSS During the six months ended 30 June 2011, the Group entered into several contracts of structured deposits with banks for a period from 8 days to 1 month. 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. The return and principal were not guaranteed by the relevant banks and the return was determined by reference with the performance of underlying assets including debt instruments and treasury notes acquired by the banks. The expected return rate stated in the contracts were ranged from 4.3% to 5.2% per annum. In the opinion of the directors, the fair value of the structured deposits at 30 June 2011 approximated their principal amounts. All the structured deposits have been settled after the reporting period ended 30 June 2011 at their principal amounts together with returns which approximated the expected return.