Interim Report 2014

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2014 截至二零一四年六月三十日止六個月 舜宇光學科技（集團）有限公司 中期報告 2014 p51 15. 委託貸款應收款項 於本中期期間，本集團與銀行訂立若干委託 貸款安排，當中附屬公司作為委託方，向與 本集團並無關連的特定企業借款人提供融 資。本集團於期末日持有的委託貸款為即期 及於一年內到期，按 10.7% 的固定年利率計 息。 於簡明綜合財務報表獲授權刊發日，委託貸 款應收款項其後由借款人悉數支付。 16. 按公允值計入損益的金融資 產 於本中期期間，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。除本金人民幣 332,660,000 元（二零一三年十二月三十一日：人民幣 565,000,000 元）已由有關銀行擔保外，有 關銀行不保證收益和剩餘本金。收益乃根據 若干政府債務工具及國庫券的表現釐定，合 約中的預期年收益率介乎 2.25% 至 6.20% 之 間（二零一三年十二月三十一日： 2.39% 至 6.30% ）。 本公司董事認為，於二零一四年六月三十日 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。於簡明綜合財 務報表獲授權刊發日，約人民幣 341,260,000 元結構性存款的本金連同與預期收益相若的 收益已於截至二零一四年六月三十日止報告 期間後到期。餘下本金額人民幣 146,100,000 元並無在董事會授權刊發簡明綜合財務報表 的日期到期。餘下本金連同預期收益將由本 集團於一年內在結構性存款到期後收回。 15.ENTRUSTED LOAN RECEIVABLES During the current interim period, the Group entered into several entrusted loan arrangements with banks, in which the subsidiaries acted as the entrusting parties to provide funding to specified corporate borrowers, unrelated to the Group. The entrusted loan held by the Group as at the period ended date is current and due within one year, bearing fixed interest rate of 10.7% per annum. At the date the condensed consolidated financial statements are authorised for issue, the entrusted loan receivable is subsequently settled by the borrower in full. 16.FINANCIAL ASSETS DESIGNATED AS AT FAIR VALUE THROUGH PROFIT OR LOSS During the current interim period, 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. Except for the principal of RMB332,660,000 (31 December 2013: RMB565,000,000) which was guaranteed by the relevant banks, the return and remaining principal were not guaranteed by the relevant banks. The return was determined by reference to the performance of certain government debt instruments and treasury notes and the expected return rate stated in the contracts ranges from 2.25% to 6.20% (31 December 2013: 2.39% to 6.30%) per annum. In the opinion of the Directors of the Company, the fair value of the structured deposits at 30 June 2014 approximated their principal amounts, and the fair value of the embedded derivatives is insignificant. At the date the condensed conso l i da t ed f i nanc i a l s t a t emen t s a re au t ho r i sed f o r issue, structured deposits amounting to approximately RMB341,260,000 have been matured after the reporting period ended 30 June 2014 at their principal amounts together with returns which approximated the expected return. The remaining principal amounts of RMB146,100,000 have not been matured at the date the Board of Directors authorise the condensed consolidated financial statements for issue. The remaining principals together with the expected returns will be received by the Group when the structured deposits mature within one year.