Interim Report 2021

舜宇光學科技（集團）有限公司 • 2021 中報 75 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 17. FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS 30 June 31 December 2021 2020 二零二一年 二零二零年 六月三十日 十二月三十一日 RMB’000 RMB’000 人民幣千元 人民幣千元 (unaudited) (audited) （未經審核） （經審核） Non-current 非流動 – Debt investments (a) －債務投資 (a) 71,533 72,884 – Equity investments (b) －股權投資 (b) 94,159 133,352 Total 總額 165,692 206,236 Current 流動 – Fund investments (c) －基金投資 (c) 287,319 282,711 – Unlisted financial products(d) －非上市金融產品 (d) 8,132,900 8,197,475 Total 總額 8,420,219 8,480,186 (a) Debt investments The Group purchased several debt investments since 2018. These investments have certain features that cannot pass the testing of solely payments of principal and interest on the principal amount outstanding and thus were accounted for financial assets at FVTPL on the initial recognition. During the current interim period, no debt investment was disposed (corresponding period of 2020: RMB27,538,000), and no new debt instrument was purchased (corresponding period of 2020: RMB77,617,000). The loss on the fair value change of the remaining debt investments amounting to RMB627,000 (corresponding period of 2020: a gain of RMB116,000) was recognised in the profit or loss in the current interim period. 17. 按公允值計入損益的金融資 產 (a) 債務投資 自二零一八年起，本集團購入多項債 務投資。該等投資具有無法通過僅用 作支付本金及未償還本金之利息的款 項的測試的若干特點，故於初步確認 時列作按公允值計入損益的金融資產。 於本中期期間，本集團概無出售債 務投資（二零二零年同期：人民幣 2 7 , 5 3 8 , 0 0 0 元），亦概無購買新的 債務工具（二零二零年同期：人民幣 77,617,000 元）。 餘下債務投資的公允值變動虧損為人 民幣 627,000 元（二零二零年同期：收 益為人民幣 116,000 元）於本中期期間 在損益內確認。