Interim Report 2019

117 舜宇光學科技（集團）有限公司 2019 中期報告 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2019 截至二零一九年六月三十日止六個月 33. 公允值計量（續） 附註 1 ： 匯率愈波動，公允值愈高； 附註 2 ： 長期收益增長愈高，公允值愈高；加權平 均資本成本愈高，公允值愈低。 期內第一、二級與第三級之間並無轉移。 Financial assets Fair value as at Fair value hierarchy Valuation technique and key inputs 金融資產 於以下日期的公允值 公允值等級 估值法及主要輸入數據 30 June 2019 (unaudited) 31 December 2018 (audited) 二零一九年六月三十日 （未經審核） 二零一八年十二月三十一日 （經審核） Foreign currency options contracts classified as derivatives financial assets and liabilities 分類為衍生金融資產及負債的外匯 期權合約 Current derivative financial assets: RMB2,904,000 流動衍生金融資產： 人民幣 2,904,000 元 Current derivative financial liabilities: RMB5,864,000 流動衍生金融負債： 人民幣 5,864,000 元 Current derivative financial assets: RMB397,000 流動衍生金融資產： 人民幣 397,000 元 Current derivative financial liabilities: RMB741,000 流動衍生金融負債： 人民幣 741,000 元 Level 3 第三級 Black-scholes model Key unobservable input: Volatility of the foreign exchange rate (Note 1) 柏力克－舒爾斯模式 主要不可觀察輸入數據： 匯率波動（附註 1 ） Unquoted equity investments 無報價股權投資 Equity instruments at FVTOCI: RMB112,183,000 按公允值計入其他全面收益的權益 工具：人民幣 112,183,000 元 Equity investments at FVTPL: RMB95,406,000 按公允值計入損益的股權投資： 人民幣 95,406,000 元 Equity instruments at FVTOCI: RMB106,583,000 按公允值計入其他全面收益的權益 工具：人民幣 106,583,000 元 Equity investments at FVTPL: RMB77,880,000 按公允值計入損益的股權投資： 人民幣 77,880,000 元 Level 3 第三級 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 2) 收入法 主要不可觀察輸入數據： (1) 長期收益增長率，經考慮管理層的經驗及對 某行業市場的知識； (2) 加權平均資本成本（附註 2 ） Note 1: The higher the volatility of the foreign exchange rate, the higher the fair value; Note 2: The higher the long-term revenue growth, 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 period. 33. F A I R V A L U E M E A S U R E M E N T (CONTINUED)