Interim Report 2024

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2024 截至二零二四年六月三十日止六個月 107 舜宇光學科技（集團）有限公司 • 2024 中報 31. FAIR VALUE MEASUREMENT 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 30 June 2024 二零二四年六月三十日 31 December 2023 二零二三年十二月三十一日 (Unaudited) （未經審核） (Audited) （經審核） Foreign currency forward contracts classified as derivatives financial assets and liabilities Current derivative financial liabilities: RMB2,844,000 Current derivative financial liabilities: RMB31,724,000 Level 2 Discounted cash flows Key inputs: (1) A discount rate that reflects the credit risk of the banks (2) Observable forward exchange rate 分類為衍生金融資產及負債的遠期外匯 合約 流動衍生金融負債： 人民幣 2,844,000 元 流動衍生金融負債： 人民幣 31,724,000 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 derivatives financial assets and liabilities Current derivative financial assets: RMB3,157,000 Current derivative financial liabilities: RMB4,568,000 Current derivative financial assets: RMB114,000 Current derivative financial liabilities: RMB4,346,000 Level 2 Discounted cash flows Key inputs: (1) A discount rate that reflects the credit risk of the banks (2) Observable forward exchange rate 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 3,157,000 元 流動衍生金融負債： 人民幣 4,568,000 元 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 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 31. 公允值計量 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