Interim Report 2021

Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2021 76 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 (Continued) (b) Equity investments During the current interim period, the Group withdrew part of the equity investment of 餘姚市陽明智行投資中心 ( 有限合夥 ) (“V Fund”) at a consideration of RMB31,062,000. As at 30 June 2021, the fair value of all equity investments amoun t ed t o RMB94 , 159 , 000 ( 31 Decembe r 2020 : RMB133,352,000) with a fair value loss of RMB8,151,000 ( co r r e s pond i ng pe r i od o f 2020 : f a i r v a l u e ga i n o f RMB21,733,000) recognised in the profit or loss during the current interim period. (c) Fund investments The Group entered into several contracts to purchase fund units (the “Fund”) with a financial institution since 2018, which were accounted for as financial assets at FVTPL on initial recognition. During the current interim period, no fund investment was disposed (corresponding period of 2020: RMB360,110,000), and no fund investment was purchased (corresponding period of 2020: RMB352,415,000). As at 30 June 2021, the fair value of the Fund investment was United States Dollar (“US$” or “USD”) 44,476,000 (31 December 2020: USD43,328,000) per the investment s t a t emen t o f t he f i nanc i a l i ns t i t u t i on , equ i va l en t t o RMB287,319,000 (31 December 2020: RMB282,711,000). The fair value gain in the amount of RMB7,416,000 (corresponding period of 2020: RMB28,894,000) 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（續） (b) 股權投資 於本中期期間，本集團從餘姚市陽明 智行投資中心（有限合夥）（「 V 基金」） 撤回部分股權投資，對價為人民幣 31,062,000 元。 於二零二一年六月三十日，所有股權 投資的公允值為人民幣 94 , 159 , 000 元（二零二零年十二月三十一日：人 民幣 133,352,000 元），於本中期期 間在損益中確認公允值虧損為人民幣 8,151,000 元（二零二零年同期：公允 值收益人民幣 21,733,000 元）。 (c) 基金投資 自二零一八年起，本集團與金融機構 訂立數項協議以購買基金單位（「基 金」），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，本集團概無出售基 金投資（二零二零年同期：人民幣 3 6 0 , 1 1 0 , 0 0 0 元），亦概無購買基 金投資（二零二零年同期：人民幣 352,415,000 元）。 於二零二一年六月三十日，根據金融 機構的各投資報表，基金投資的公允 值為 44,476,000 美元（「美元」）（二零 二零年十二月三十一日： 43,328,000 美元），相等於人民幣 287 , 319 , 000 元（二零二零年十二月三十一日：人 民幣 282,711,000 元）。本中期期間 於損益中確認公允值收益為人民幣 7,416,000 元（二零二零年同期：人民 幣 28,894,000 元）。