Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 164 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND MATERIAL ACCOUNTING POLICY INFORMATION (Continued) 3.2Ma t er i a l account i ng po l i cy i n forma t i on (Continued) Foreign currencies In preparing the financial statements of each individual group entity, transactions in currencies other than the functional currency of that entity (foreign currencies) are recognised at the rates of exchanges prevailing on the dates of transactions. At the end of the reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the date when fair value was determined. When a fair value gain or loss on a non-monetary item is recognised in profit or loss, any exchange component of that gain or loss is also recognised in profit or loss. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated. Exchange differences arising on the settlement of monetary items and on the retranslation of monetary items, are recognised in profit or loss in the period in which they arise. For the purposes of presenting the consolidated financial statements, the assets and liabilities of the Group’s operations are translated into the presentation currency of the Group (i.e. RMB) using exchange rates prevailing at the end of each reporting period. Income and expenses items are translated at the average exchange rates for the period unless exchange rates fluctuate significantly during that period, in which case the exchange rates at the date of transactions are used. Exchange differences arising, if any, are recognised in other comprehensive income and accumulated in equity under the heading of translation reserve (attributed to non-controlling interests as appropriate). 3. 綜合財務報表之編製基準及 重大會計政策資料（續） 3.2 重大會計政策資料（續） 外幣 編製各集團實體之財務報表時，以該 實體功能貨幣以外貨幣（外幣）進行之 交易乃按該交易日期之匯率確認。於 報告期末，以外幣計值之貨幣項目以 當日之匯率重新換算。按公允值列賬 且按外幣列值之非貨幣項目乃按釐定 公允值當日之匯率重新換算。當非貨 幣項目的公允值收益或損失在損益中 確認時，該收益或損失的任何交換部 分亦在損益中確認。以外幣按歷史成 本計算之非貨幣項目不予重新換算。 貨幣項目結算以及貨幣項目重新換算 所產生的匯兌差額於產生期間的損益 確認。 為呈列綜合財務報表，本集團業務的 資產及負債用本集團採用的呈列貨幣 （即人民幣）按各報告期末的即期匯率 進行折算。收入和費用按期內的平均 匯率折算，除非匯率於該期間波動較 大，在此情況下，將使用交易日期的 匯率。若有任何匯兌差額產生，將於 其他全面收益中確認及於權益（換算儲 備）（歸屬於非控股權益（如適用））內 累計。