Interim Report 2021

舜宇光學科技（集團）有限公司 • 2021 中報 55 Condensed Consolidated Statement of Changes in Equity 簡明綜合權益變動表 FOR THE SIX MONTHS ENDED 30 JUNE 2021 截至二零二一年六月三十日止六個月 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。