Interim Report 2015

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2015 截至二零一五年六月三十日止六個月 56 Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2015 15. 衍生金融資產及負債╱按 公允值計入損益的金融資產 （續） (b) 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 101,650,000 元（二零一四年十二 月三十一日：人民幣 25,000,000 元）已 由有關銀行擔保外，剩餘本金人民幣 724,337,000 元（二零一四年十二月三十 一日：人民幣 349,946,000 元）未獲有關 銀行擔保，該部分結構性存款的收益乃 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 1.70% 至 5.80% 之間（二零一四年十二月三十一 日： 2.25% 至 6.20% ）。 董事認為，於二零一五年六月三十日結 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 607,477,000 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二零一五 年六月三十日止報告期間後到期。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.DER I VAT I V E F I NANC I A L ASS E T S AND LIABILITIES/FINANCIAL ASSETS DES I GNATED AS AT FA I R VALUE T H R O U G H P R O F I T O R L O S S (Continued) (b) Financial assets designated as at FVTPL 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 RMB101,650,000 (31 December 2014: RMB25,000,000) which was guaranteed by the relevant banks, the remaining principal of RMB724,337,000 (31 December 2014: RMB349,946,000) was not guaranteed by the relevant banks in which the return of the structured deposits 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 1.70% to 5.80% (31 December 2014: 2.25% to 6.20%) per annum. In the opinion of the Directors, the fair value of the structured deposits at 30 June 2015 approximated their principal amounts, and the fair value of the embedded derivatives is insignificant. At the date the condensed consolidated financial statements are authorised for issue, structured deposits amounting to approximately RMB607,477,000 have been matured after the reporting period ended 30 June 2015 at their principal amounts together with returns which approximated the expected return. The remaining principals together with the expected returns will be received by the Group when the structured deposits mature within one year.