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 240 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 22. 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，並無出售按公允值計入其 他全面收益的權益工具（二零二二年：人 民幣 108,000 元），及本集團作出新的股權 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 200,000 元（二零二二 年：人民幣 18,000,000 元）。 按公允值計入其他全面收益的權益工具的 公允值虧損（扣除確認有關遞延稅項資產 人民幣 3,986,000 元（二零二二年：遞延 稅項資產為人民幣 7,707,000 元））人民幣 22,584,000 元（二零二二年：虧損人民幣 20,810,000 元）已於按公允值計入其他全 面收益的儲備中確認。 22. EQUITY INSTRUMENTS AT FVTOCI 31/12/2023 31/12/2022 二零二三年 十二月三十一日 二零二二年 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 116,790 168,160 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. No equity instrument at FVTOCI was disposed during the current year (2022: RMB108,000) and the Group made new equity investments measured as equity instruments at FVTOCI amounting to RMB200,000 (2022: RMB18,000,000). The fair value loss of the equity instruments at FVTOCI in the amount of RMB22,584,000 (2022: loss of RMB20,810,000), net off with the recognition of related deferred tax assets of RMB3,986,000 (2022: deferred tax assets of RMB7,707,000) was recognised in FVTOCI reserve.