Interim Report 2016

Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2016 62 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2016 截至二零一六年六月三十日止六個月 17.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. All the structured deposits as at 30 June 2016 were not guaranteed by the relevant banks in which the return of the structured deposits was determined by reference to the performance of the underlying government debt instruments and treasury notes and the expected return rate stated in the contracts ranges from 1.80% to 4.10% (31 December 2015: 1.80% to 5.60%) per annum. In the opinion of the Directors of the Company, the fair value of the structured deposits at 30 June 2016 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 with carrying value of approximately RMB1,066,240,000 as at 30 June 2016 have been matured after the reporting period ended 30 June 2016 at their principal amounts together with returns which approximated the expected return. 18.PLEDGED BANK DEPOSITS/SHORT T ERM F I XED DEPOS I T S / BANK BALANCES AND CASH During the current interim period, bank balances, represent saving accounts and deposits, carry interest at market saving rates at 0.35% (31 December 2015: 0.35%) per annum, short term fixed deposits carry fixed interest rates ranging from 1.29% to 2.15% (31 December 2015: 1.82% to 5.00%) per annum and pledged bank deposits carry interest rates ranging from 1.0% to 1.35% (31 December 2015: 1.0% to 1.35%) per annum. Short term fixed deposits have original maturity dates less than one year and therefore classified as current assets. 17. 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。於二零一六年六月三十日，所有 結構性存款未獲有關銀行擔保，該部分結構 性存款的收益乃根據相關政府債務工具及國 庫券的表現釐定，合約中的預期年收益率介 乎 1.80% 至 4.10% 之間（二零一五年十二月三 十一日： 1.80% 至 5.60% ）。 本公司董事認為，於二零一六年六月三十日 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，於二零一六年六月三 十日賬面值約人民幣 1,066,240,000 元的結構 性存款的本金連同與預期收益相若的收益已 於截至二零一六年六月三十日止報告期間後 到期。 18. 已抵押銀行存款╱短期定期 存款╱銀行結餘及現金 於本中期期間，銀行結餘指儲蓄賬戶及存 款，按 0.35% （二零一五年十二月三十一日： 0.35% ）的市場儲蓄存款年利率計息，短期 定期存款按介乎 1.29% 至 2.15% （二零一五年 十二月三十一日： 1.82% 至 5.00% ）的固定 年利率計息及已抵押銀行存款按介乎 1.0% 至 1.35% （二零一五年十二月三十一日：介乎 1.0% 至 1.35% ）的年利率計息。短期定期存 款原到期日少於一年，因而被分類為流動資 產。