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 278 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 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（續） 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 (Continued) 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 Receivables at FVTOCI Bill receivables: RMB629,645,000 Bill receivables: RMB548,956,000 Level 2 Income approach (1) A discount rate that reflects the credit risk of the corresponding banks (2) Cash flows are derived from the receivables 按公允值計入其他全面收益的 應收款項 應收票據： 人民幣 629,645,000 元 應收票據： 人民幣 548,956,000 元 第二級 收入法 (1) 反映相關銀行信貸風險的貼現率 (2) 產生自應收款項的現金流量 Foreign currency options contracts classified as derivative financial assets and liabilities Current derivative financial liabilities: RMB5,206,000 Current derivative financial liabilities: RMB17,147,000 Level 3 Black-Scholes model Key unobservable inputs: Volatility of the foreign exchange rate (note a) 分類為衍生金融資產及負債的 外匯期權合約 流動衍生金融負債： 人民幣 5,206,000 元 流動衍生金融負債： 人民幣 17,147,000 元 第三級 柏力克－舒爾斯模式 主要不可觀察輸入數據： 匯率波動（附註 a ）