Interim Report 2016

Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2016 76 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 26. 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（續） 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 估值法及主要輸入資料 30 June 2016 (unaudited) 31 December 2015 (audited) 二零一六年 六月三十日 （未經審核） 二零一五年 十二月三十一日 （經審核） Foreign currency options 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 derivative financial assets: RMB4,385,000 流動衍生金融資產： 人民幣 4,385,000 元 Current derivative financial liabilities: RMB55,480,000 流動衍生金融負債： 人民幣 55,480,000 元 Current and non- current derivative financial assets: RMB11,570,000 流動及非流動衍生金 融資產： 人民幣 11,570,000 元 Current and non- current derivative financial liabilities: RMB99,623,000 流動及非流動衍生金 融負債： 人民幣 99,623,000 元 Level 2 第二級 Black-Scholes model 柏力克－舒爾斯模式 Key inputs: (1) Volatility of the foreign exchange rate (2) A discount rate that reflects the credit risk of the banks 主要輸入數據為： (1) 匯率波動； (2) 反映銀行信貸風險的貼現率 附註：本公司董事認為，由於存款到期日較短，債 務工具預期收益及所用貼現率的波動對於結 構性存款的公允值並無重大影響，因此並無 呈列敏感度分析。 期內第一級與第二級之間並無轉移。 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。 26.FA I R V A L U E M E A S U R E M E N T (Continued) Fair value of the Group’s financial assets and financial liabilities that are measured at fair value on a recurring basis (Continued) Note: The Directors of the Company consider that the impact of the fluctuation in expected yields of the debt instruments and the discount rate applied 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.