Interim Report 2022

97 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 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。 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.