Interim Report 2021

舜宇光學科技（集團）有限公司 • 2021 中報 77 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) (d) Unlisted financial products The Group entered into several contracts of unlisted financial products with banks which are managed by related banks in the PRC to invest principally in certain financial assets including bonds, trusts and cash funds, etc. The unlisted financial products have been accounted for as financial assets at FVTPL on initial recognition in which that the return on the unlisted financial products was determined by reference to the performance of the underlying investment assets and as at 30 June 2021, the expected return rate stated in the contracts ranges from 2.10% to 4.60% (31 December 2020: 2.15% to 3.95%) per annum. In the opinion of the Directors of the Company, the fair value change of the unlisted financial products is insignificant in the current interim period. 17. 按公允值計入損益的金融資 產（續） (d) 非上市金融產品 本集團與銀行簽訂若干非上市金融產 品合約，其由中國相關銀行管理，以 主要投資於債券、信託及現金基金等 若干金融資產。非上市金融產品在初 步確認時已列作按公允值計入損益的 金融資產，該部分非上市金融產品的 收益根據相關投資資產的表現釐定， 於二零二一年六月三十日，合約中 的預期年收益率介乎 2.10% 至 4.60% 之間（二零二零年十二月三十一日： 2.15% 至 3.95% ）。 本公司董事認為，非上市金融產品的 公允值變動於本中期期間並不重大。