Interim Report 2019

87 舜宇光學科技（集團）有限公司 2019 中期報告 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2019 截至二零一九年六月三十日止六個月 14. 就收購物業、機器及設備已 支付的按金 本集團就興建廠房樓宇以及收購位於中國及 其他地區的機器及設備以供其生產機器擴張 而支付按金。 於本中期期間，本集團就收購物業、機器及設 備已支付的按金金額約為人民幣 319,499,000 元（二零一八年同期：人民幣 580,905,000 元），並將金額約為人民幣 172,344,000 元的 按金轉撥至物業、機器及設備（二零一八年同 期：人民幣 479,898,000 元）。 15. 以公允值計量並計入其他全 面收益的權益工具 於本中期期間，本集團作出一項新的股權投 資，以按公允值計入其他全面收益的權益工 具計量為人民幣 5,600,000 元（二零一八年同 期：人民幣 28,000,000 元）。本公司董事認 為，於本中期期間，按公允值計入其他全面 收益的該等權益工具的公允值變動並不重大。 16. 按攤銷成本計量的債務工具 於二零一八年四月，本集團購入的債務工具 金額為人民幣 101,079,000 元，票面利率自 3.50% 至 4.75% 不等，其業務模式旨在收取 合約現金流量，僅為根據合約條款支付本金 及每半年未償還本金之利息。因此，該等債 務工具被分類且其後按攤銷成本計量，債務 工具於二零一九年六月三十日的賬面值為人 民幣 110,017,000 元，根據到期期限分別單獨 披露為即期部分人民幣 82,940,000 元及非即 期部分人民幣 27,077,000 元。 14. DEPOSITS PAID FOR ACQUISITION O F P R O P E R T Y , P L A N T A N D EQUIPMENT The deposits are paid for construction of factory buildings and acquisition of plants and equipment located in the PRC and other regions for the expansion of the Group’s production plant. During the current interim period, the Group paid an amount of approximately RMB319,499,000 (corresponding period of 2018: RMB580,905,000) as the deposits for acquisition of property, plant and equipment and transferred an amount of approximately RMB172,344,000 (corresponding period of 2018: RMB479,898,000) to property, plant and equipment. 15. E Q U I T Y I N S T R U M E N T S A T FA I R VALUE THROUGH OTHER COMPREHENSIVE INCOME During the current interim period, the Group made a new equity investment measured as equity instruments at fair value through other comprehensive income amounting to RMB5,600,000 (corresponding period of 2018: RMB28,000,000). In the opinion of the directors of the Company, the fair value change of these equity instruments at fair value through other comprehensive income was insignificant for the current interim period. 16. DEBT INSTRUMENTS AT AMORTISED COST In April 2018, the Group purchased debt instruments amounting to RMB101,079,000 carrying coupon rates ranging from 3.50% to 4.75% with the business model to collect contractual cash flows that are solely payments of principal and interest on the principal amount outstanding semi-annually according to the contract terms. Accordingly, these debt instruments were classified and subsequently measured at amortised cost, the carrying amount of the debt instruments was RMB110,017,000 as at 30 June 2019, which was separately disclosed as current and non-current portion with the amount of RMB82,940,000 and RMB27,077,000 upon the maturity term, respectively.