Annual Report 2019

246 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 (Continued) Fair value of the Group’s financial assets and financial liabilities that are measured at fair value on a recurring basis (Continued) 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 Foreign currency options contracts classified as derivatives financial assets and liabilities Current derivative financial assets: RMB4,607,000 Current derivative financial liabilities: RMB1,430,000 Current derivative financial assets: RMB397,000 Current derivative financial liabilities: RMB741,000 Level 3 Black-scholes model Key unobservable inputs: Volatility of the foreign exchange rate (Note a) 分類為衍生金融資產及負債的 外匯期權合約 流動衍生金融資產： 人民幣 4,607,000 元 流動衍生金融負債： 人民幣 1,430,000 元 流動衍生金融資產： 人民幣 397,000 元 流動衍生金融負債： 人民幣 741,000 元 第三級 柏力克－舒爾斯模式 主要不可觀察輸入數據： 匯率波動（附註 a ） Unlisted equity investments Equity instruments at FVTOCI: RMB112,183,000 Equity investments at FVTPL: RMB100,579,000 Equity instruments at FVTOCI: RMB106,583,000 Equity investments at FVTPL: RMB77,880,000 Level 3 Income approach Key unobservable inputs: (1) Long term revenue growth rates, taking into management’s experience and knowledge of market conditions of the specific industry; (2) Weighted average cost of capital (Note b) 非上市股權投資 按公允值計入其他全面 收益的權益工具： 人民幣 112,183,000 元 按公允值計入損益的 股權投資： 人民幣 100,579,000 元 按公允值計入其他全面 收益的權益工具： 人民幣 106,583,000 元 按公允值計入損益的 股權投資： 人民幣 77,880,000 元 第三級 收入法 主要不可觀察輸入數據： (1) 長期收入增長率，經考慮管理層的經驗及 對某行業市場狀況的知識； (2) 加權平均資本成本（附註 b ） Note a: The higher the volatility of the foreign exchange rate, the higher the fair value. Note b: The higher the long term revenue growth rate, the higher the fair value; the higher the weighted average cost of capital, the lower the fair value. There is no transfer among Level 1, 2 and 3 during the year. 37. 金融工具（續） c. 金融工具的公允值計量（續） 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（續） 附註 a ： 匯率愈波動，公允值愈高。 附註 b ： 長期收入增長率愈高，公允值愈 高；加權平均資本成本愈高，公 允值愈低。 年內第一、二級與第三級之間並無轉 移。