Annual Report 2023

Consolidated Statement of Changes in Equity 綜合權益變動表 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 140 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 附註： (a) 計入特別儲備的款項來自： (i) 本公司就收購╱出售附屬公司股權所作注 資╱所得分派； (ii) 附屬公司股權的賬面淨值與彼等各自控股 公司股份面值之間於集團重組換股交易中 產生的差額；及 (iii) 與視作收購╱出售附屬公司股權有關的非 控股權益調整。 (b) 法定盈餘儲備及酌情盈餘儲備不可用作分派， 轉撥至該等儲備的款項須由於中華人民共和國 （「 中國 」）成立的附屬公司的董事會根據附屬公 司的章程細則釐定。法定盈餘儲備可用於彌償上 年度虧損或轉撥為本公司中國附屬公司的額外資 本。酌情盈餘儲備可用作擴展本公司中國附屬公 司的現有業務。 (c) 其他儲備指企業擴展基金及儲備金。該等儲備不 可用作分派，而轉撥至該等儲備的款項須由中國 附屬公司的董事會根據章程細則釐定。其他儲備 可用於彌償上年度虧損或轉撥為本公司中國附屬 公司的額外資本。 (d) 本集團不可撤銷地選擇指定按公允值計入其他全 面收益的權益工具的若干投資，而按公允值計入 其他全面收益的儲備與於其他全面收益內確認的 指定股權投資的公允值變動所產生的收益或虧損 有關。 Notes: (a) The amount recorded in the special reserve was resulted from: (i) the capital contribution by/distribution to the Company in relation to the acquisitions/disposals of equity interests in subsidiaries; (ii) the difference between the net carrying amounts of equity interests in subsidiaries and the nominal value of the shares of their respective holding companies arisen in share exchange transactions during the group reorganisation; and (iii) the adjustment of non-controlling interests in relation to the deemed acquisitions/disposals of equity interests in subsidiaries. (b) The statutory surplus reserve and discretionary surplus reserve are non- distributable and the transfer to these reserves is determined by the Board of Directors of subsidiaries established in the People’s Republic of China (the “ PRC ”) in accordance with the Articles of Association of the subsidiaries. Statutory surplus reserve can be used to make up for previous year’s losses or convert into additional capital of the PRC subsidiaries of the Company. Discretionary surplus reserve can be used to expand the existing operations of the Company’s PRC subsidiaries. (c) Other reserves represent enterprise expansion fund and reserve fund. These reserves are non-distributable and the transfer to these reserves are determined by the board of directors of the PRC subsidiaries in accordance with the Articles of Association. Other reserves can be used to make up for previous year’s losses or convert into additional capital of the Company’s PRC subsidiaries. (d) The Group irrevocably elected to designate certain investments in equity instruments as at FVTOCI and the FVTOCI reserve is related to the gains or losses arising from the changes in fair value of the designated equity investments recognised in other comprehensive income.