Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 305 FOR THE YEAR ENDED 31 DECEMBER 2025 截至二零二五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 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 Financial assets/liabilities Fair value as at 於以下日期的公允值 Fair value hierarchy Valuation technique and key inputs 31 December 2025 31 December 2024 金融資產╱負債 二零二五年十二月三十一日 二零二四年十二月三十一日 公允值等級 估值法及主要輸入數據 Foreign currency forward contracts classified as derivative financial assets and liabilities Current derivative financial assets: RMB Nil Non-Current derivative financial assets: RMB27,000 Non-Current derivative financial liabilities: RMB3,287,000 Current derivative financial assets: RMB14,202,000 Non-Current derivative financial assets: RMB Nil Current derivative financial liabilities: RMB28,549,000 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 流動衍生金融資產： 人民幣零元 非流動衍生金融資產： 人民幣 27,000 元 非流動衍生金融負債： 人民幣 3,287,000 元 流動衍生金融資產： 人民幣 14,202,000 元 非流動衍生金融資產： 人民幣零元 流動衍生金融負債： 人民幣 28,549,000 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 derivative financial assets and liabilities Current derivative financial assets: RMB3,580,000 Current derivative financial liabilities: RMB33,977,000 Current derivative financial assets: RMB40,118,000 Current derivative financial liabilities: RMB7,510,000 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 3,580,000 元 流動衍生金融負債：人民幣 33,977,000 元 流動衍生金融資產：人民幣 40,118,000 元 流動衍生金融負債：人民幣 7,510,000 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 Financial assets at FVTPL Unlisted financial products: RMB11,407,427,000 Unlisted financial products: RMB13,873,739,000 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 11,407,427,000 元 非上市金融產品： 人民幣 13,873,739,000 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 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