Interim Report 2017

69 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 For the six months ended 30 June 2017 截至二零一七年六月三十日止六個月 舜宇光學科技（集團）有限公司 2017 中期報告 18.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. Except for the principal of RMB710,000,000 which was guaranteed by the relevant banks, the remaining principal of RMB930,001,000 was 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 5.30% (31 December 2016: 1.60% to 4.50%) per annum. In the opinion of the Directors of the Company, the fair value of the structured deposits at 30 June 2017 approximated their principal amounts, and the fair value of the embedded derivatives is insignificant. All structured deposits will be matured within one year. 19.PLEDGED BANK DEPOSITS/SHORT T ERM F I XED DEPOS I T S / BANK BALANCES AND CASH During the current interim period, bank balances, which represent saving accounts and deposits, carry interest at market saving rates at 0.30% (31 December 2016: 0.35%) per annum, short term fixed deposits carry fixed interest rates ranging from 1.95% to 2.13% (31 December 2016: 0.55% to 2.13%) per annum. Short term fixed deposits have original maturity dates less than one year and therefore classified as current assets. 18. 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 710,000,000 元已由有關銀行擔保外，剩餘本金人民幣 930,001,000 元未獲有關銀行擔保，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 5.30% 之間（二零一六年十二月 三十一日： 1.60% 至 4.50% ）。 本公司董事認為，於二零一七年六月三十日 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。所有結構性存 款將於一年內到期。 19. 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 0.30% （二零一六年十二月三十一日： 0.35% ）的市場儲蓄存款年利率計息，而短 期定期存款按介乎 1.95% 至 2.13% （二零一六 年十二月三十一日： 0.55% 至 2.13% ）的固定 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。