Interim Report 2022

53 舜宇光學科技（集團）有限公司 • 2022 中報 FOR THE SIX MONTHS ENDED 30 JUNE 2022 截至二零二二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: The statutory surplus reserve and discretionary surplus reserve are non-distributable and the transfer to these reserves is determined by the Board of Directors of subsidiaries established in the People’s Republic of China (the “ PRC ”) in accordance with the Articles of Association of the subsidiaries. Statutory surplus reserve can be used to make up for previous year’s losses or convert into additional capital of the PRC subsidiaries of the Company. Discretionary surplus reserve can be used to expand the existing operations of the Company’s PRC subsidiaries. Note b: 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 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 c: 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 ： 法定盈餘儲備及酌情盈餘儲備均不可用作 分派，而轉撥至該等儲備的款項須由於中 華人民共和國（「 中國 」）成立的附屬公司的 董事會根據附屬公司的章程細則釐定。法 定盈餘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。酌情 盈餘儲備可用於擴大本公司中國附屬公司 的現有業務。 附註 b ： 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 c ： 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。