Annual Report 2019

212 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2019 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 23. DEBT INSTRUMENTS AT AMORTISED COST In April 2018, the Group purchased debt instruments amounting to RMB101,079,000 which carries 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. During this year, the Group purchased another debt instrument of similar business model amounting to RMB27,738,000 with coupon rate of 6%, and two of the above mentioned debts amounting to RMB55,798,000 reached maturity during the current year. As at 31 December 2019, the carrying amount of the debt instruments is RMB83,711,000 (31 December 2018: RMB109,394,000) among which RMB55,749,000 (31 December 2018: RMB54,915,000) will mature within one year and the remaining amount of RMB27,962,000 (31 December 2018: RMB54,479,000) will mature after one year. 24. FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS 31/12/2019 31/12/2018 二零一九年 十二月三十一日 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 Current assets 流動資產 Fund investments (Note a) 基金投資（附註 a ） 373,638 327,512 Unlisted financial products (Note b) 非上市金融產品（附註 b ） 5,289,170 4,432,070 5,662,808 4,759,582 Non-current assets 非流動資產 Debt investments (Note c) 債務投資（附註 c ） 84,568 157,205 Equity investments (Note d) 股權投資（附註 d ） 100,579 77,880 185,147 235,085 23. 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。 於本年度內，本集團購入另一項具有類 似業務模式的債務工具，金額為人民幣 27,738,000 元，票面利率為 6% ，上述債 務中的兩項債務金額為人民幣 55,798,000 元，已於本年度到期。於二零一九年 十二月三十一日，債務工具的賬面值為 人民幣 83,711,000 元（二零一八年十二月 三十一日：人民幣 109,394,000 元），其 中人民幣 55,749,000 元（二零一八年十二 月三十一日：人民幣 54,915,000 元）將於 一年內到期，而餘下人民幣 27,962,000 元（二零一八年十二月三十一日：人民幣 54,479,000 元）將於一年後到期。 24. 按公允值計入損益的金融資 產