Annual Report 2024

FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 275 舜宇光學科技（集團）有限公司 • 2024 年報 36. 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 This note provides information about how the Group determines fair values of various financial assets and financial liabilities. The directors of the Company consider that the carrying amounts of financial assets and financial liabilities measured at amortised cost in the consolidated financial statements approximate their fair values. 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 2024 二零二四年十二月三十一日 31 December 2023 二零二三年十二月三十一日 Foreign currency forward contracts classified as derivative financial assets and liabilities Current derivative financial assets: RMB14,202,000 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: RMB28,549,000 Current derivative financial liabilities: RMB31,724,000 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： 人民幣 14,202,000 元 流動衍生金融資產：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 流動衍生金融負債： 人民幣 28,549,000 元 流動衍生金融負債： 人民幣 31,724,000 元 Foreign exchange swap contracts classified as derivative financial assets and liabilities Current derivative financial assets: RMB40,118,000 Current derivative financial assets: RMB114,000 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: RMB7,510,000 Current derivative financial liabilities: RMB4,346,000 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 40,118,000 元 流動衍生金融資產： 人民幣 114,000 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 流動衍生金融負債： 人民幣 7,510,000 元 流動衍生金融負債： 人民幣 4,346,000 元 36. 金融工具（續） c. 金融工具的公允值計量 本附註提供有關本集團如何釐定不同 金融資產及金融負債公允值的資料。 本公司董事認為，在綜合財務報表中 按攤銷成本計量的金融資產及金融負 債的賬面值與其公允值相若。 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