Interim Report 2022

73 舜宇光學科技（集團）有限公司 • 2022 中報 FOR THE SIX MONTHS ENDED 30 JUNE 2022 截至二零二二年六月三十日止六個月 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 17. 按公允值計入損益的金融資 產（續） 附註：（續） (b) 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，其由中國的相關銀行管理，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，於二零二二年六月三十日，合 約中的預期年收益率介乎 2.00% 至 5.30% 之 間（二零二一年十二月三十一日： 1.78% 至 4.60% ）。 非 上 市 金 融 產 品 投 資 收 益 為 人 民 幣 144,393,000 元（二零二一年同期：人民幣 128,757,000 元），於本中期期間在損益內 確認。 (c) 債務工具 於本中期期間，本集團出售一項債務工 具，所得款項為人民幣 33,346,000 元（二零 二一年同期：無），且概無購買任何新債務 工具（二零二一年同期：無）。 餘下債務工具的公允值變動虧損為人民幣 140,000 元（二零二一年同期：虧損人民幣 627,000 元），於本中期期間在損益內確認。 (d) 股權投資 本集團於多家合夥企業金額為人民幣 19,518,000 元（二零二一年十二月三十一 日：人民幣 19,518,000 元）的股權投資被分 類為按公允值計入損益的金融資產。 本公司董事認為，股權投資的公允值變動 於本中期期間並不重大。 17.FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS (Continued) Notes: (Continued) (b) 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 2022, the expected return rate stated in the contracts ranges from 2.00% to 5.30% (31 December 2021: 1.78% to 4.60%) per annum. The investment income from unlisted financial products amounting to RMB144,393,000 (corresponding period of 2021: RMB128,757,000) was recognised in the profit or loss in the current interim period. (c) Debt instruments During the current interim period, the Group disposed of a debt instrument at the proceed of RMB33,346,000 (corresponding period of 2021: nil), and no new debt instrument was purchased (corresponding period of 2021: nil). The loss on the fair value change of the remaining debt instruments amounting to RMB140,000 (corresponding period of 2021: a loss of RMB627,000) was recognised in the profit or loss in the current interim period. (d) Equity investments The Group’s equity investments in several partnership enterprises amounting to RMB19,518,000 (31 December 2021: RMB19,518,000) were classified as financial assets at FVTPL. In the opinion of the Directors of the Company, the fair value change of the equity investments is insignificant in the current interim period.