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 257 舜宇光學科技（集團）有限公司 • 2023 年報 36. 資本風險管理 本集團管理其資本，以確保本集團轄下實 體能夠持續經營，同時通過優化債務及權 益結構，實現股東回報最大化。本集團的 整體策略與去年相同。 本集團的資本架構由負債淨額（包括分別 於附註 31 、 32 及 34 中披露的銀行借貸、租 賃負債及應付債券（扣除現金及現金等值項 目））及本公司股東應佔權益（包括已發行 股本、保留盈利及其他儲備）組成。 本公司董事每半年檢討一次資本架構。作 為檢討的一部分，本公司董事考慮資本成 本及各類資本相關風險。根據本公司董事 的建議，本集團將透過支付股息、發行新 股及股份回購以及發行新債或償還現有債 務來平衡其整體資本架構。 37. 金融工具 a. 金融工具分類 36. CAPITAL RISK MANAGEMENT The Group manages its capital to ensure that entities in the Group will be able to continue as a going concern while maximising the return to shareholders through the optimisation of the debt and equity balances. The Group’s overall strategy remains unchanged from prior year. The capital structure of the Group consists of net debt, which includes the bank borrowings, lease liabilities and bonds payable disclosed in Note 31, 32, 34 respectively, net of cash and cash equivalents and equity attributable to owners of the Company, comprising issued share capital, retained profits and other reserves. The directors of the Company review the capital structure on a semi-annual basis. As part of this review, the directors of the Company consider the cost of capital and the risks associated with each class of capital. Based on recommendations of the directors of the Company, the Group will balance its overall capital structure through the payment of dividends, new share issues and share buy-backs as well as the issue of new debts or the repayment of existing debts. 37. FINANCIAL INSTRUMENTS a. Categories of financial instruments 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 Financial assets 金融資產 Financial assets at FVTPL 按公允值計入損益的金融資產 7,132,779 10,105,933 Derivative financial assets 衍生金融資產 114 29,681 Financial assets at amortised cost 按攤銷成本計量的金融資產 22,975,938 14,720,114 Equity instruments at FVTOCI 按公允值計入其他全面收益的權益工具 116,790 168,160 Receivables at FVTOCI 按公允值計入其他全面收益的應收款項 629,645 548,956 30,855,266 25,572,844 Financial liabilities 金融負債 Liabilities measured at amortised cost 按攤銷成本計量的負債 23,552,548 16,545,859 Derivative financial liabilities 衍生金融負債 41,276 17,655 23,593,824 16,563,514