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 85 舜宇光學科技（集團）有限公司 • 2024 中報 16. FINANCIAL ASSETS AT FVTPL 30 June 2024 31 December 2023 二零二四年 六月三十日 二零二三年 十二月三十一日 RMB’000 RMB’000 人民幣千元 人民幣千元 (Unaudited) (Audited) （未經審核） （經審核） Current assets 流動資產 Unlisted financial products (Note a) 非上市金融產品（附註 a ） 8,407,698 7,113,261 Non-current assets 非流動資產 Equity investments (Note b) 股權投資（附註 b ） 19,518 19,518 Notes: (a) Unlisted financial products The Group entered into several contracts of unlisted financial products with banks, which are managed by related banks in the PRC to invest principally in certain financial assets including bonds, trusts and cash funds, etc. The unlisted financial products have been accounted for as financial assets at FVTPL on initial recognition in which that the return on the unlisted financial products was determined by reference to the performance of the underlying investment assets and as at 30 June 2024, the expected return rates stated in the contracts range from 1.77% to 5.00% (31 December 2023: 1.92% to 5.00%) per annum. (b) Equity investments The Group’s equity investments in several partnership enterprises amounting to RMB19,518,000 (31 December 2023: RMB19,518,000) were classified as financial assets at FVTPL. In the opinion of the directors of the Company, the fair value change of the equity investments is insignificant in the current interim period. 16. 按公允值計入損益的金融資 產 附註： (a) 非上市金融產品 本集團與銀行簽訂若干非上市金融產品合 約，其由中國的相關銀行管理，主要投資 於債券、信託及現金基金等若干金融資 產。非上市金融產品在初步確認時已列作 按公允值計入損益的金融資產，該部分非 上市金融產品的收益根據相關投資資產的 表現釐定，於二零二四年六月三十日，合 約中的預期年收益率介乎 1.77% 至 5.00% （二零二三年十二月三十一日： 1.92% 至 5.00% ）。 (b) 股權投資 本集團於多家合夥企業金額為人民幣 19,518,000 元（二零二三年十二月三十一 日：人民幣 19,518,000 元）的股權投資被分 類為按公允值計入損益的金融資產。 本公司董事認為，股權投資的公允值變動 於本中期期間並不重大。