Interim Report 2019

Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2019 88 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 17. 按公允值計入損益的金融資產 (a) 債務投資 於二零一八年，本集團購入多項票面利 率介乎 4.65% 至 7.25% 不等的債務投資。 該等投資具有無法通過用於僅用作支付 本金及未償還本金之利息的款項的測試 的若干特點，故於初步確認時列作按公 允值計入損益的金融資產。於本中期期 間，本集團出售一項債務投資，所得款 項為人民幣 19,454,000 元，於損益確認 出售虧損人民幣 603,000 元。餘下債務投 資的公允值變動收益人民幣 1,994,000 元 於本中期期間在損益內確認。 17. FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS 30 June 31 December 2019 2018 二零一九年 六月三十日 二零一八年 十二月三十一日 RMB’ 000 RMB’ 000 人民幣千元 人民幣千元 (unaudited) (audited) （未經審核） （經審核） Non-current assets 非流動資產 – Debt investments (a) 債務投資 (a) 138,917 157,205 – Equity investments (b) 股權投資 (b) 95,406 77,880 Total 總額 234,323 235,085 Current assets 流動資產 – Fund investments (c) 基金投資 (c) 355,525 327,512 – Unlisted financial products (d) 非上市金融產品 (d) 4,083,550 4,432,070 Total 總額 4,439,075 4,759,582 (a) Debt investments In 2018, the Group purchased several debt investments with carrying coupon rates ranging from 4.65% to 7.25%. These investments have certain features that cannot pass the testing of solely payments of principal and interest on the principal amount outstanding and thus were accounted for financial assets at FVTPL on the initial recognition. During the current interim period, the Group disposed one debt investment at the proceed of RMB19,454,000 with the disposal loss of RMB603,000 recognised in the profit or loss. The gain on the fair value change of the remaining debt investments amounting to RMB1,994,000 was recognised in the profit or loss in the current interim period.