Annual Report 2021

238 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2021 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 21. 按公允值計入其他全面收益 的權益工具 非上市股權投資代表本集團於私人實體的 股本權益。本公司董事已選擇將該等投資 指定為按公允值計入其他全面收益的權益 工具，此乃由於彼等相信於損益確認該等 投資公允值的短期波動不符合本集團就長 期目的持有該等投資以及就長期而言實現 該等投資效益的策略。 於本年度期間，本集團作出一項新的股 權投資，以按公允值計入其他全面收益 的權益工具計量為人民幣 40,849,000 元 （二零二零年：人民幣 100 , 000 元），而 公允值收益（扣除確認有關遞延稅項負債 人民幣 496,000 元（二零二零年：人民幣 3,349,000 元））人民幣 2,808,000 元（二零 二零年：人民幣 18,977,000 元）已於按公 允值計入其他全面收益的儲備中確認。 22. 按攤銷成本計量的債務工具 於本年度期間，所有的債務工具已到期並 已相應贖回。 於二零二一年十二月三十一日，債務工具 總賬面值為零（二零二零年十二月三十一 日：人民幣 52,823,000 元）。 21. EQUITY INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME 31/12/2021 31/12/2020 二零二一年 十二月三十一日 二零二零年 十二月三十一日 RMB’000 RMB’000 人民幣千元 人民幣千元 Unlisted equity investments 非上市股權投資 178,762 134,609 The unlisted equity investments represent the Group’s equity interests in private entities. The Directors of the Company have elected to designate these investments in equity instruments as at FVTOCI as they believe that recognising short-term fluctuations in these investments’ fair value in profit or loss would not be consistent with the Group’s strategy of holding these investments for long-term purposes and realising their performance in the long run. During the current year, the Group made a new equity investment measured as equity instruments at FVTOCI amounting to RMB40,849,000 (2020: RMB100,000) and the fair value gain in the amount of RMB2,808,000 (2020: RMB18,977,000), net off with the recognition of related deferred tax liabilities of RMB496,000 (2020: RMB3,349,000) was recognised in FVTOCI reserve. 22. DEBT INSTRUMENTS AT AMORTISED COST During the current year, all debt instruments reached maturity and were redeemed accordingly. As at 31 December 2021, the total carrying amount of the debt instruments is nil (31 December 2020: RMB52,823,000).