Annual Report 2024

FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 279 舜宇光學科技(集團)有限公司 • 2024 年報 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) Reconciliation of Level 3 fair value measurements of financial assets (Continued) Note: During the year ended 31 December 2024, the Group has transferred its equity instruments amounting to RMB17,830,000 from level 2 to level 3 as the valuation technique of the investments are changed from recent transaction price to market approach, which include revenue growth rate and P/S multiples of selected comparable companies as unobservable input. 37. CAPITAL COMMITMENTS 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 Capital expenditure in respect of acquisition of property, plant and equipment contracted for but not provided in the consolidated financial statements 已訂約但未於綜合財務報表列賬的有關收購物業、機器及設備的資本開支 1,181,530 690,753 36. 金融工具(續) c. 金融工具的公允值計量(續) 金融資產的第三級公允值計量的對賬 (續) 附註: 截至二零二四年十二月三十一日止年度, 本集團已將金額為人民幣 17,830,000 元的 權益工具由第二級轉撥至第三級,原因為 投資的估值方法由近期交易價變更為市場 法(其中包括收入增長率及選定可資比較公 司的市銷率倍數作為不可觀察輸入數據)。 37. 資本承擔

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