Annual Report 2019

244 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 37. FINANCIAL INSTRUMENTS (Continued) c. Fa i r v a l ue mea su r emen t s o f f i nanc i a l instruments This note provides information about how the Group determines fair values of various financial assets and financial liabilities. The Directors of the Company consider that the carrying amounts of financial assets and financial liabilities measured at amortised cost in the consolidated financial statements approximate their fair values. Fair value of the Group’s financial assets and financial liabilities that are measured at fair value on a recurring basis Financial assets/liabilities Fair value as at Fair value hierarchy Valuation technique and key inputs 金融資產╱負債 於以下日期的公允值 公允值等級 估值法及主要輸入數據 31 December 2019 31 December 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 Financial assets at fair value through profit or loss Listed debt instruments: RMB84,568,000 Listed debt instruments: RMB157,205,000 Level 1 Quoted bid prices in an active market 按公允值計入損益的金融資產 上市債務工具： 人民幣 84,568,000 元 上市債務工具： 人民幣 157,205,000 元 第一級 活躍市場的市場報價 Financial assets at fair value through profit or loss Funds investments: RMB373,638,000 Funds investments: RMB327,512,000 Level 2 Discounted cash flows Key inputs are: (1) Expected yields of debt instruments invested by banks (2) A discount rate that reflects the credit risk of the banks 按公允值計入損益的金融資產 基金投資： 人民幣 373,638,000 元 基金投資： 人民幣 327,512,000 元 第二級 貼現現金流量 主要輸入數據： (1) 銀行投資債務工具的預期收益 (2) 反映銀行信貸風險的貼現率 37. 金融工具（續） c. 金融工具的公允值計量 本附註提供有關本集團如何釐定不同 金融資產及金融負債公允值的資料。 本公司董事認為，在綜合財務報表中 按攤銷成本計量的金融資產及金融負 債的賬面值與其公允值相若。 按經常性基準以公允值計量的本集團 金融資產及金融負債的公允值