Interim Report 2020

54 Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2020 FOR THE SIX MONTHS ENDED 30 JUNE 2020 截至二零二零年六月三十日止六個月 Condensed Consolidated Statement of Changes in Equity 簡明綜合權益變動表 Note a: Other reserves represent enterprise expansion fund and reserve fund. These reserves are non-distributable and the transfer to these reserves are determined by the board of directors of the People’s Republic of China (the “PRC”) subsidiaries in accordance with the Articles of Association. Other reserves can be used to make up for previous year’s losses or convert into additional capital of the Company’s PRC subsidiaries. Note b: On 1 January 2018, the Group irrevocably elected to designate certain investments in equity instruments as at fair value through other comprehensive income and the FVTOCI reserve is related to the gains or losses arising from the changes in fair value of the designated equity investments recognised in other comprehensive income. 附註 a ： 其他儲備指企業擴展基金及儲備金。該等 儲備不可用作分派，而轉撥至該等儲備的 款項須由中華人民共和國（「中國」）附屬公 司的董事會根據章程細則釐定。其他儲備 可用於彌償上年度虧損或轉撥為本公司中 國附屬公司的額外資本。 附註 b ： 於二零一八年一月一日，本集團不可撤銷 地選擇指定按公允值計入其他全面收益的 權益工具的若干投資，而按公允值計入其 他全面收益的儲備與於其他全面收益內確 認的指定股權投資的公允值變動所產生的 收益或虧損有關。