Interim Report 2021

Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2021 98 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2021 截至二零二一年六月三十日止六個月 32. 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 ： 收入增長率愈高，公允值愈高。市銷 率倍數愈高，公允值愈高。 附註 c ： 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。 金融資產的第三級公允值計量的對賬 本公司董事認為，在簡明綜合財務報表中 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。 32. FAIR VALUE MEASUREMENT (Continued) Fair value of the Group’s financial assets and financial liabilities that are measured at fair value on a recurring basis (Continued) Note a: The higher the volatility of the foreign exchange rate, the higher the fair value. Note b: The higher the revenue growth rate, the higher the fair value. The higher the P/S multiples, the higher the fair value. Note c: 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. Reconciliation of Level 3 fair value measurements of financial assets Foreign currency options contracts FVTOCI FVTPL Total 外匯期權合約 按公允值計入 其他全面收益 按公允值 計入損益 總額 RMB’000 RMB’000 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 人民幣千元 At 1 January 2020 於二零二零年一月一日 3,177 112,183 100,579 215,939 Total gains (losses) 收益（虧損）總額 (9,055) – 21,733 12,678 – in profit or loss －於損益 (9,055) – 21,733 12,678 Purchases 購買 1,633 100 – 1,733 Settlements 結算 3,177 – – 3,177 At 30 June 2020 於二零二零年六月三十日 (1,068) 112,283 122,312 233,527 At 1 January 2021 於二零二一年一月一日 (93,155) 134,609 133,352 174,806 Total gains (losses) 收益（虧損）總額 91,224 – (8,151) 83,073 – in profit or loss －於損益 91,224 – (8,151) 83,073 Purchases 購買 – 38,848 20 38,868 Settlements 結算 – – (31,062) (31,062) At 30 June 2021 於二零二一年六月三十日 (1,931) 173,457 94,159 265,685 The directors of the Company consider that the carrying amounts of financial assets and financial liabilities measured at amortised cost in the condensed consolidated financial statements approximate their fair values.