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 298 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 45. 本公司財務狀況表及儲備 （續） 本公司儲備變動（續） 附註： 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；及 (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。 45. STATEMENT OF FINANCIAL POSITION AND RESERVES OF THE COMPANY (Continued) Movements of the Company’s reserves (Continued) Notes: 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; and (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.