Interim Report 2016

Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2016 78 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） 公允值計量及估值過程 本公司董事會已建立一個由其財務總監領導 的團隊，以確定公允值計量所用的合適估值 法及輸入數字。 於估計資產或負債公允值時，本集團使用市 場上現有的可觀察數據。在並無第一級輸入 數據的情況下，該團隊將根據經貼現現金流 量評估金融工具的估值，並將根據其經驗作 出判斷以於各報告期間末建立及釐定估值模 式的合適估值法及輸入數據。財務總監於各 報告期末向董事會報告該團隊的發現結果， 以解釋該等資產及負債公允值的波動原因。 有關於釐定多項資產及負債公允值時所使用 的估值法及輸入數據的資料披露於上文。 本公司董事認為，在簡明綜合財務報表中確 認的金融資產及金融負債的賬面值與其公允 值相等。 26.FA I R V A L U E M E A S U R E M E N T (Continued) Fa i r va l ue measu remen t s and va l ua t i on processes The Board of Directors of the Company has set up a team, which is headed up by the Chief Financial Officer of the Company, to determine the appropriate valuation techniques and inputs for fair value measurement. In estimating the fair value of an asset or a liability, the Group uses market-observable data to the extent it is available. Where Level 1 inputs are not available, the team will assess the valuation of financial instruments based on discounted cash flow and will exercise their judgements based on their experience to establish and determine the appropriate valuation techniques and inputs to valuation model at the end of each reporting period. The Chief Financial Officer reports the team’s findings to the Board of Directors at the end of each reporting period to explain the cause of fluctuations in the fair value of the assets and liabilities. Information about the valuation techniques and inputs used in determining the fair value of various assets and liabilities are disclosed above. The Directors of the Company consider that the carrying amounts of financial assets and financial liabilities recognised in the condensed consolidated financial statements approximate their fair values.