Annual Report 2024

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四年十二月三十一日止年度 216 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2024 7(B). 其他收益及虧損 7(B). OTHER GAINS AND LOSSES 2024 2023 二零二四年 二零二三年 RMB’000 RMB’000 人民幣千元 人民幣千元 Gain (loss) on disposal of property, plant and equipment 出售物業、機器及設備的收益（虧損） 80,416 (10,500) Gain on disposal of subsidiaries 出售附屬公司的收益 – 18,351 Gain on disposal of interest in an associate 出售聯營公司權益的收益 11,146 – Gain (loss) on changes in fair value of derivative financial instruments 衍生金融工具公允值變動的收益（虧損） 26,160 (53,188) Loss on changes in fair value of equity investments at FVTPL 按公允值計入損益的股權投資公允值變動產生的虧損 (1,498) – Net foreign exchange loss 外匯虧損淨額 (104,927) (76,907) Impairment loss of interest in an associate 於聯營公司的權益的減值虧損 – (202) Others 其他 (63,089) 861 (51,792) (121,585) 8. FINANCE COSTS 2024 2023 二零二四年 二零二三年 RMB’000 RMB’000 人民幣千元 人民幣千元 Interests on bank borrowings 銀行借貸利息 313,305 259,886 Interests on bonds payable 應付債券利息 174,092 175,393 Interests on lease liabilities 租賃負債利息 10,139 9,640 Interests on long term payables related to intangible assets 與無形資產有關的長期應付款項利息 3,206 4,228 Total borrowing cost 總借貸成本 500,742 449,147 Less: amounts capitalised in the cost of qualifying assets 減：合資格資產成本資本化的金額 (1,359) – 499,383 449,147 8. 融資成本