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 280 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 37. 金融工具（續） c. 金融工具的公允值計量（續） 金融資產的第三級公允值計量的對賬 附註： 截至二零二三年十二月三十一日止年度，本集團 已將金額為人民幣 83,845,000 元的權益工具由 第三級轉撥至第二級，原因為投資的估值方法由 市場法（其中包括收入增長率及選定可資比較公 司的市銷率倍數作為不可觀察輸入數據）變更為 近期交易價。 37. FINANCIAL INSTRUMENTS (Continued) c. Fa i r v a l ue mea su r emen t s o f f i nanc i a l instruments (Continued) Reconciliation of Level 3 fair value measurements of financial assets Foreign currency options contracts classified as derivative financial assets and liabilities Equity instruments at FVTOCI Equity instruments at FVTPL Total 分類為衍生金融 資產及負債的 外匯期權合約 按公允值計入 其他全面收益的 權益工具 按公允值計入 損益的 權益工具 總額 RMB’000 RMB’000 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 人民幣千元 At 1 January 2022 於二零二二年一月一日 (4,087) 178,762 19,518 194,193 Total losses 虧損總額 (13,060) (28,494) – (41,554) – in profit or loss －於損益 (13,060) – – (13,060) – in other comprehensive expense －於其他全面開支 – (28,494) – (28,494) Purchased 購買 – 18,000 – 18,000 Settlements 結算 – (108) – (108) At 31 December 2022 於二零二二年十二月三十一日 (17,147) 168,160 19,518 170,531 At 1 January 2023 於二零二三年一月一日 (17,147) 168,160 19,518 170,531 Total gain (losses) 收益（虧損）總額 11,941 (46,980) – (35,039) – in profit or loss －於損益 11,941 – – 11,941 – in other comprehensive expense －於其他全面開支 – (46,980) – (46,980) Reclassification 重新分類 – (25,000) – (25,000) Transfers out of level 3 (note) 自第三級轉出（附註） – (83,845) – (83,845) At 31 December 2023 於二零二三年十二月三十一日 (5,206) 12,335 19,518 26,647 Note: During the year ended 31 December 2023, the Group transferred its equity instruments amounting to RMB83,845,000 from level 3 into level 2 as the valuation technique of the investment is changed from market approach which include revenue growth rate and P/S multiples of selected comparable companies as the unobservable input to recent transaction price.