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 p61 24. 公允值計量 按經常性基準以公允值計量的本 集團金融資產及金融負債的公允 值 附註：董事認為，由於存款到期日較短，債務工具 預期收益的波動對於結構性存款的公允值並 無重大影響，因此無呈列敏感度分析。 由於所涉及的款項並不重大，故本期間及過 往期間並無於損益內確認與分類為第三級結 構性存款的公允值變動有關的收益或虧損， 因此並無呈列第三級公允值計量的對賬。 24.FAIR VALUE MEASUREMENT Fair value of the Group’s financial assets and financial liabilities that are measured at fair value on a recurring basis Financial assets 金融資產 Fair value as at 於以下日期的公允值 Fair value hierarchy 公允值等級 Valuation technique and key inputs 估值法及主要輸入數據 Relationship of unobservable inputs to fair value 不可觀察輸入數據 與公允值的關係 30 June 2014 (unaudited) 31 December 2013 (audited) 二零一四年 六月三十日 （未經審核） 二零一三年 十二月三十一日 （經審核） Financial assets designated as at fair value through profit or loss 按公允值計入損益的 金融資產 Bank deposits in the PRC with non-closely related embedded derivative: RMB487,360,000 包含不密切相關的 嵌入衍生工具的中 國銀行存款：人民 幣 487,360,000 元 Bank deposits in the PRC with non-closely related embedded derivative: RMB983,000,000 包含不密切相關的 嵌入衍生工具的中 國銀行存款：人民 幣 983,000,000 元 Level 3 第三級 Discounted cash flows 貼現現金流量 Key unobservable inputs are: expected yields of debt instruments invested by banks and a discount rate that reflects the credit risk of the banks (Note) 主要不可觀察輸入數據為： 銀行投資債務工具的預期收 益以及反映銀行信貸風險的 貼現率（附註） The higher the expected yield, the higher the fair value 預期收益越高則公允值越高 The higher the discount rate, the lower the fair value 貼現率越高則公允值越低 Note: The Directors consider that the impact of the fluctuation in expected yields of the debt instruments to the fair value of the structured deposits was insignificant as the deposits have short maturities, and therefore no sensitivity analysis is presented. No gains or losses are recognised in profit or loss relating to the change in fair value of structured deposits classified as Level 3 in the current and prior period as the amount involved is insignificant, and therefore no reconciliation of Level 3 fair value measurements is presented.