Annual Report 2019

214 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 24. FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS (Continued) (c) Debt investments In April 2018, the Group entered into several contracts to purchase the debt investments with carrying coupon rates ranging from 4.65% to 7.25% with certain features which could not pass the testing of solely payments of principal and interest on the principal amount outstanding and therefore accounted for financial assets at FVTPL. During the current year, the Group disposed three of the debt investments mentioned above at the proceed of RMB75,719,000 with the disposal loss of RMB856,000 recognised in the profit or loss. The gain on the fair value change of the remaining debt investments amounting to RMB1,674,000 (2018: loss of RMB2,345,000) was recognised in the profit or loss in the current year. (d) Equity investments The Group’s equity investments of 餘姚市陽明智行投資中心（有限 合夥 ) (“V Fund”) and another partnership enterprise in total amount of RMB72,500,000 (31 December 2018: RMB56,750,000) were classified as financial assets at FVTPL. During the current year, the Group further invested RMB15,750,000 into V Fund according to the investment agreement signed before. As at 31 December 2019, the fair value of all equity investments amounted to RMB100,579,000 (31 December 2018: RMB77,880,000) with a fair value gain of RMB6,949,000 (2018: RMB21,130,000) recognised in the profit or loss during the current year. 24. 按公允值計入損益的金融資 產（續） (c) 債務投資 於二零一八年四月，本集團已簽訂若干合 約以購買票面利率自 4.65% 至 7.25% 不等 的債務投資，該等投資具備若干無法通過 測試的特點，僅支付本金及未償還本金之 利息，故列作按公允值計入損益的金融資 產。於本年度，本集團出售上述債務投資 中的三項債務投資，所得款項為人民幣 75,719,000 元，於損益確認出售虧損人民 幣 856,000 元。餘下債務投資的公允值變動 收益為人民幣 1,674,000 元（二零一八年： 虧損為人民幣 2,345,000 元），於本年度在 損益內確認。 (d) 股權投資 本集團於餘姚市陽明智行投資中心（有限 合夥）（「 V 基金」）及另一家合夥企業總金 額為人民幣 72 , 500 , 000 元（二零一八年 十二月三十一日：人民幣 56,750,000 元） 的股權投資被分類為按公允值計入損益的 金融資產。於本年度內，本集團根據之 前簽署的投資協議向 V 基金進一步投資人 民幣 15,750,000 元。於二零一九年十二 月三十一日，所有股權投資的公允值為 人民幣 100,579,000 元（二零一八年十二 月三十一日：人民幣 77,880,000 元），本 年度期間於損益中確認公允值收益為人 民幣 6,949,000 元（二零一八年：人民幣 21,130,000 元）。