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 278 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2024 36. FINANCIAL INSTRUMENTS (Continued) c. Fa i r v a l ue mea su r emen t s o f f i nanc i a l instruments (Continued) Notes: (a) The higher the volatility of the foreign exchange rate, the higher the fair value. (b) The higher the revenue growth rate, the higher the fair value. The higher the P/S multiples, the higher the fair value. (c) Such investment entity has become a listed entity during the current year, with its shares traded in an active market. Therefore, the fair value of the investment as at 31 December 2024 was determined based on quoted market price and was classified as Level 1 of the fair value hierarchy. Reconciliation of Level 3 fair value measurements of financial assets Foreign currency options contracts classified as derivative financial assets and liabilities Equity instruments at FVTOCI Equity investments at FVTPL Total 分類為衍生金融 資產及負債的 外匯期權合約 按公允值計入 其他全面收益的 權益工具 按公允值計入 損益的 股權投資 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 2023 於二零二三年一月一日 (17,147) 168,160 19,518 170,531 Total gain (losses) 收益（虧損）總額 11,941 (46,980) – (35,039) – in profit or loss 11,941 – – 11,941 －於損益 – in other comprehensive expense – (46,980) – (46,980) －於其他全面開支 Reclassification 重新分類 – (25,000) – (25,000) Transfers out of level 3 (note) 自第三級轉出（附註） – (83,845) – (83,845) At 31 December 2023 and 1 January 2024 (5,206) 12,335 19,518 26,647 於二零二三年十二月三十一日及二零二四年一月一日 Total losses 虧損總額 (28,057) (18,126) (1,498) (47,681) – in profit or loss (28,057) – (1,498) (29,555) －於損益 – in other comprehensive expense – (18,126) – (18,126) －於其他全面開支 Purchases 購買 – 319 – 319 Transfer into level 3 (note) 轉入第三級（附註） – 17,830 – 17,830 At 31 December 2024 於二零二四年十二月三十一日 (33,263) 12,358 18,020 (2,885) 36. 金融工具（續） c. 金融工具的公允值計量（續） 附註： (a) 匯率愈波動，公允值愈高。 (b) 收入增長率愈高，公允值愈高。市銷 率倍數愈高，公允值愈高。 (c) 該投資實體於本年度已成為上市實 體，其股份於活躍市場買賣。因此， 該投資於二零二四年十二月三十一日 的公允值乃根據市場報價釐定，並被 分類為第一級公允值等級。 金融資產的第三級公允值計量的對賬