Interim Report 2012

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Interim Report 2012 中期報告 47 Notes to the Condensed Consolidated Financial Statements FOR THE SIX MONTHS ENDED 30 JUNE 2012 簡明綜合 財務報表附註 截至二零一二年六月三十日止六個月 14. 指定為按公允值計入損益 的金融資產 於截至二零一二年六月三十日止六個月， 本集團與銀行簽訂若干結構性存款合約。 該等結構性存款包含與主合約不密切相關 的嵌入衍生工具。全部合併合約在初步確 認時已指定為按公允值計入損益的金融資 產。有關銀行不保證收益和本金，而結構 性存款收益則根據若干政府債務工具及國 庫券的表現釐定，誠如合約所述，其預期 年收益率介乎 3.9% 至 4.8% （二零一一年： 2.3% 至 5.1% ）之間。 董事認為，於二零一二年六月三十日結構 性存款的公允值與其本金相若，嵌入衍生 工具的公允值屬微不足道。於截至二零一 二年六月三十日止報告期間後，所有結構 性存款本金連同與預期收益相若的收益已 收回。 14. FINANCIAL ASSETS DESIGNATED AS AT FAIR VALUE THROUGH PROFIT OR LOSS (“FVTPL”) RMB’000 人民幣千元 At 31 December 2011 (audited) 於二零一一年十二月三十一日（經審核） 84,080  Additions 新增 80,000  Redemptions 贖回 (84,080) At 30 June 2012 (unaudited) 二零一二年六月三十日（未經審核） 80,000 During the six months ended 30 June 2012, the Group entered into several contracts of structured deposits with banks. The structured deposits contain embedded derivatives which were not closely related to the host contracts. 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 on the structured deposits which was determined by reference to the performance of certain government debt instruments and treasury notes are expected to be ranged from 3.9% to 4.8% (2011: 2.3% to 5.1%) per annum as stated in the contracts. In the opinion of the directors, the fair value of the structured deposits at 30 June 2012 approximated their principal amounts, and the fair value of the embedded derivatives is insignificant. All the structured deposits have been settled after the reporting period ended 30 June 2012 at their principal amounts together with returns which approximated the expected return.