Interim Report 2024

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2024 截至二零二四年六月三十日止六個月 110 Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2024 31.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 2023 (Audited) 於二零二三年一月一日（經審核） (17,147) 168,160 19,518 170,531 Total gains (losses) 收益（虧損）總額 13,413 (38,386) – (24,973) – in profit or loss －於損益 13,413 – – 13,413 – in other comprehensive expense －於其他全面開支 – (38,386) – (38,386) Purchases 購買 – 200 – 200 Reclassification 重新分類 – (25,000) – (25,000) At 30 June 2023 (Unaudited) 於二零二三年六月三十日（未經審核） (3,734) 104,974 19,518 120,758 At 1 January 2024 (Audited) 於二零二四年一月一日（經審核） (5,206) 12,335 19,518 26,647 Total losses 虧損總額 (8,408) – – (8,408) – in profit or loss －於損益 (8,408) – – (8,408) Transfers into level 3 (Note) 轉入第三級（附註） – 70,213 – 70,213 At 30 June 2024 (Unaudited) 於二零二四年六月三十日（未經審核） (13,614) 82,548 19,518 88,452 Note: During the current interim period, the Group transferred its equity investments at FVTOCI amounting to RMB70,213,000 from level 2 into level 3 as the valuation technique of those investments are changed from recent market trading prices to market approach valuation which include revenue growth rate and P/S multiples of selected comparable companies as the unobservable input. 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. 31. 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 附註： 於本中期期間，本集團將其按公允值 計入其他全面收益的股權投資人民幣 70,213,000 元由第二級轉入第三級，原 因是該等投資的估值技術由近期市場交 易價格改為市場法估值，包括選定可資 比較公司的收入增長率及市銷率倍數作 為不可觀察輸入數據。 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。