Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 213 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 24. FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS (Continued) Notes: (a) Fund investments In April 2018, the Group entered into several contracts to purchase fund units (the “Fund”) with a financial institution. The entire contracts have been accounted for financial assets at FVTPL on initial recognition. As at 31 December 2019, the fair value of the Fund is United State Dollar (“US$” or “USD”) 53,559,000 (31 December 2018: USD47,720,000) per the investment statement of the financial institution, equivalent to RMB373,638,000 (31 December 2018: RMB327,512,000). The fair value change in the amount of USD5,839,000, equivalent to RMB40,734,000 (2018: loss of RMB15,330,000) was recognised in profit or loss in the current year. (b) Unlisted financial products During the current year, the Group entered into several contracts of unlisted financial products with banks. The unlisted financial products are managed by related banks in the PRC to invest principally in certain financial assets including bonds, trusts and cash funds, etc. The unlisted financial products have been accounted for financial assets at FVTPL on initial recognition of which the return of the unlisted financial products was determined by reference to the performance of the underlying government debt instruments and treasury notes and as at 31 December 2019 the expected return rate stated in the contracts ranges from 2.10% to 4.75% (31 December 2018: 1.80% to 5.30%) per annum. In the opinion of the Directors of the Company, the fair value change of the unlisted financial products is insignificant in the current year. 24. 按公允值計入損益的金融資 產（續） 附註： (a) 基金投資 於二零一八年四月，本集團與一家金融 機構簽訂若干合約以購買基金單位（「基 金」）。全部合約於初步確認時已列作按 公允值計入損益的金融資產。於二零一九 年十二月三十一日，根據金融機構的投 資報表，基金的公允值為 53,559,000 美 元（「美元」）（二零一八年十二月三十一 日： 4 7 , 7 2 0 , 0 0 0 美元），相當於人民幣 373,638,000 元（二零一八年十二月三十一 日：人民幣 327,512,000 元）。本年度於損 益中確認公允值變動金額 5,839,000 美元 （相等於人民幣 40,734,000 元）（二零一八 年：虧損為人民幣 15,330,000 元）。 (b) 非上市金融產品 於本年度內，本集團與銀行簽訂若干非上 市金融產品合約。該等非上市金融產品由 中國的相關銀行管理，主要投資於債券、 信託及現金基金等若干金融資產。非上市 金融產品在初步確認時已列作按公允值計 入損益的金融資產，該部分非上市金融產 品的回報根據相關政府債務工具及國庫券 的表現釐定，於二零一九年十二月三十一 日，合約中的預期年回報率介乎 2.10% 至 4.75% 之間（二零一八年十二月三十一日： 1.80% 至 5.30% 之間）。 本公司董事認為，非上市金融產品的公允 值變動於本年度並不重大。