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 108 Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2024 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） Financial assets at FVTPL Unlisted financial products: RMB8,407,698,000 Unlisted financial products: RMB7,113,261,000 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 8,407,698,000 元 非上市金融產品： 人民幣 7,113,261,000 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 Receivables at FVTOCI Bill receivables: RMB926,426,000 Bill receivables: RMB629,645,000 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 926,426,000 元 應收票據：人民幣 629,645,000 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 derivatives financial assets and liabilities Current derivative financial liabilities: RMB13,614,000 Current derivative financial liabilities: RMB5,206,000 Level 3 Black-Scholes model Key unobservable input: 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 13,614,000 元 流動衍生金融負債： 人民幣 5,206,000 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 ） 31. 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） 31.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)