Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 277 舜宇光學科技（集團）有限公司 • 2023 年報 37. 金融工具（續） c. 金融工具的公允值計量（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 37. FINANCIAL INSTRUMENTS (Continued) c. Fa i r v a l ue mea su r emen t s o f f i nanc i a l instruments (Continued) Fair value of the Group’s financial assets and financial liabilities that are measured at fair value on a recurring basis Financial assets/liabilities 金融資產╱負債 Fair value as at 於以下日期的公允值 Fair value hierarchy 公允值等級 Valuation technique and key inputs 估值法及主要輸入數據 31 December 2023 二零二三年十二月三十一日 31 December 2022 二零二二年十二月三十一日 Foreign currency forward contracts classified as derivative financial assets and liabilities Current derivative financial assets: nil Current derivative financial assets: RMB29,681,000 Level 2 Discounted cash flows Key inputs: (1) A discount rate that reflects the credit risk of the banks (2) Observable forward exchange rate Current derivative financial liabilities: RMB31,724,000 Current derivative financial liabilities: RMB508,000 分類為衍生金融資產及負債的 遠期外匯合約 流動衍生金融資產：無 流動衍生金融負債： 人民幣 31,724,000 元 流動衍生金融資產： 人民幣 29,681,000 元 流動衍生金融負債： 人民幣 508,000 元 第二級 貼現現金流量 主要輸入數據： (1) 反映銀行信貸風險的貼現率 (2) 可觀察遠期匯率 Foreign exchange swap contracts classified as derivative financial assets and liabilities Current derivative financial assets: RMB114,000 Current derivative financial assets: nil Level 2 Discounted cash flows Key inputs: (1) A discount rate that reflects the credit risk of the banks (2) Observable forward exchange rate Current derivative financial liabilities: RMB4,346,000 Current derivative financial liabilities: nil 分類為衍生金融資產及負債的外匯 掉期合約 流動衍生金融資產： 人民幣 114,000 元 流動衍生金融負債： 人民幣 4,346,000 元 流動衍生金融資產：無 流動衍生金融負債：無 第二級 貼現現金流量 主要輸入數據： (1) 反映銀行信貸風險的貼現率 (2) 可觀察遠期匯率 Financial assets at FVTPL Unlisted financial products: RMB7,113,261,000 Unlisted financial products: RMB10,086,415,000 Level 2 Discounted cash flows Key inputs are: (1) Expected yields of debt instruments invested by banks (2) A discount rate that reflects the credit risk of the banks 按公允值計入損益的金融資產 非上市金融產品： 人民幣 7,113,261,000 元 非上市金融產品： 人民幣 10,086,415,000 元 第二級 貼現現金流量 主要輸入數據： (1) 銀行投資債務工具的預期收益 (2) 反映銀行信貸風險的貼現率