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 70 Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2015 24. 公允值計量（續） 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。 期內第一級及第二級之間並無轉款。 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。 董事認為於簡明綜合財務報表確認的金融資 產及金融負債賬面值與其公允值相若。 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 30 June 2015 (unaudited) 31 December 2014 (audited) 二零一五年 六月三十日 （未經審核） 二零一四年 十二月三十一日 （經審核） Foreign currency option contracts classified as derivatives financial assets and liabilities 分類為衍生金融資產及負 債的外匯期權合約 Current and non- current derivative financial assets: RMB3,361,000 流動及非流動衍生金 融資產： 人民幣 3,361,000 元 Current and non- current derivative financial liabilities: RMB6,623,000 流動及非流動衍生金 融負債： 人民幣 6,623,000 元 Current derivative financial liabilities: RMB2,472,000 流動衍生金融負債： 人民幣 2,472,000 元 Level 2 第二級 Black-Scholes model 柏力克－舒爾斯模式 Key unobservable inputs are (i) Volatility of the foreign exchange rate; and (ii) discount rate that reflects the credit risk of the banks 主要不可觀察輸入數據為 (i) 匯率波 動；及 (ii) 反映銀行信貸風險的貼現率 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. There is no transfer between level 1 and level 2 during the period. 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. The Directors consider that the carrying amounts of financial assets and financial liabilities recognised in the condensed consolidated financial statements approximate their fair values. 24.FAIR VALUE MEASUREMENT (Continued) Fair value of the Group’s financial assets and financial liabilities that are measured at fair value on a recurring basis (Continued)