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 240 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2024 20. DEPOSITS PAID FOR ACQUISITION OF PROPERTY, PLANT AND EQUIPMENT The deposits are paid for construction of factory buildings, acquisition of plants and equipment located in the PRC and other regions for the expansion of the Group’s production plants. Du r i ng t he yea r ended 31 Decembe r 2024, t he Gr oup paid an amount of approximately RMB628,933,000 (2023: RMB477,210,000) as the deposits for acquisition of property, plant and equipment and transferred an amount of approximately RMB638,114,000 (2023: RMB234,865,000) to property, plant and equipment. 21. EQUITY INSTRUMENTS AT FVTOCI 31/12/2024 31/12/2023 二零二四年 十二月三十一日 二零二三年 十二月三十一日 RMB’000 RMB’000 人民幣千元 人民幣千元 Unlisted equity investments 非上市股權投資 63,294 116,790 The unlisted equity investments represent the Group’s equity interests in private entities. The directors of the Company have elected to designate these investments in equity instruments as at FVTOCI as they believe that recognising short-term fluctuations in these investments’ fair value in profit or loss would not be consistent with the Group’s strategy of holding these investments for long-term purposes and realising their performance in the long run. During the current year, the Group made new equity investments measured as equity instruments at FVTOCI amounting to RMB319,000 (2023: RMB200,000). The fair value loss of the equity instruments at FVTOCI in the amount of RMB49,020,000 (2023: loss of RMB22,584,000), net off with the recognition of related deferred tax assets of RMB4,795,000 (2023: deferred tax assets of RMB3,986,000), was recognised in FVTOCI reserve. 20. 就收購物業、機器及設備已 支付的按金 本集團就興建廠房樓宇以及收購位於中國 及其他地區的機器及設備以供其生產機器 擴張而支付按金。 截至二零二四年十二月三十一日止年度， 本集團就收購物業、機器及設備已支付的 按金金額約為人民幣 628,933,000 元（二零 二三年：人民幣 477,210,000 元），並將金 額約為人民幣 638,114,000 元（二零二三 年：人民幣 234,865,000 元）的按金轉撥至 物業、機器及設備。 21. 按公允值計入其他全面收益 的權益工具 非上市股權投資代表本集團於私人實體的 股本權益。本公司董事已選擇將該等投資 指定為按公允值計入其他全面收益的權益 工具，此乃由於彼等相信於損益確認該等 投資公允值的短期波動不符合本集團就長 期目的持有該等投資以及就長期而言實現 該等投資效益的策略。 於本年度，本集團作出新的股權投資，以 按公允值計入其他全面收益的權益工具計 量為人民幣 319,000 元（二零二三年：人民 幣 200,000 元）。 按公允值計入其他全面收益的權益工具的 公允值虧損（扣除確認有關遞延稅項資產 人民幣 4,795,000 元（二零二三年：遞延 稅項資產為人民幣 3,986,000 元））人民幣 49,020,000 元（二零二三年：虧損人民幣 22,584,000 元）已於按公允值計入其他全 面收益的儲備中確認。