Interim Report 2022

98 Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2022 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2022 截至二零二二年六月三十日止六個月 32.FAIR VALUE MEASUREMENT (Continued) Fair value of the Group’s financial assets and financial liabilities that are measured at fair value on a recurring basis (Continued) Reconciliation of Level 3 fair value measurements of financial assets Foreign currency options contracts FVTOCI FVTPL Total 外匯期權合約 按公允值計入 其他全面收益 按公允值計入 損益 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 2021 (audited) 於二零二一年一月一日（經審核） (93,155) 134,609 133,352 174,806 Total gains (losses) 收益（虧損）總額 91,224 – (8,151) 83,073 – in profit or loss – 於損益 91,224 – (8,151) 83,073 Purchases 購買 – 38,848 20 38,868 Settlements 結算 – – (31,062) (31,062) At 30 June 2021 (unaudited) 於二零二一年六月三十日（未經審核） (1,931) 173,457 94,159 265,685 At 1 January 2022 (audited) 於二零二二年一月一日（經審核） (4,087) 178,762 19,518 194,193 Total (losses) gains （虧損）收益總額 (7,942) 1,460 – (6,482) – in profit or loss – 於損益 (7,942) – – (7,942) – in other comprehensive income – 於其他全面收益 – 1,460 – 1,460 Purchases 購買 – 3,500 – 3,500 At 30 June 2022 (unaudited) 於二零二二年六月三十日（未經審核） (12,029) 183,722 19,518 191,211 The Directors of the Company consider that the carrying amounts of financial assets and financial liabilities measured at amortised cost in the condensed consolidated financial statements approximate their fair values. 32. 公允值計量（續） 按經常性基準以公允值計量的本集 團金融資產及金融負債的公允值 （續） 金融資產的第三級公允值計量的對賬 本公司董事認為，在簡明綜合財務報表中 按攤銷成本計量的金融資產及金融負債的 賬面值與其公允值相若。