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 84 Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2024 14. DEPOSITS PAID FOR ACQUISITION OF PROPERTY, PLANT AND EQUIPMENT The deposits are paid for construction of factory buildings and acquisition of plants and equipment located in the PRC and other regions for the expansion of Group’s production plants. During the current interim period, the Group paid an amount of approximately RMB407,990,000 (corresponding period of 2023: RMB411,739,000) as the deposits for acquisition of property, plant and equipment and transferred an amount of approximately RMB349,699,000 (corresponding period of 2023: RMB125,503,000) to property, plant and equipment. 15. EQUITY INSTRUMENTS AT FVTOCI During the six months ended 30 June 2023, the Group made RMB200,000 new equity investments measured as equity instruments at FVTOCI, and the fair value loss in amount of RMB32,628,000, net off with the recognition of related deferred tax assets of RMB5,758,000 was recognised in FVTOCI reserve. No new equity investments measured as FVTOCI was made during the current interim period. In the opinion of the directors of the Company, the fair value change of the equity investments is insignificant as at 30 June 2024. 14. 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。 於本中期期間，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 407,990,000 元（二零二三年同期：人民 幣 411,739,000 元），並將金額約為人民幣 349,699,000 元（二零二三年同期：人民幣 125,503,000 元）的按金轉撥至物業、機器 及設備。 15. 按公允值計入其他全面收益 的權益工具 截至二零二三年六月三十日止六個月， 本集團作出以按公允值計入其他全面收 益的權益工具計量的新股權投資人民幣 200,000 元，而公允值虧損（扣除確認有 關遞延稅項資產人民幣 5,758,000 元）人民 幣 32,628,000 元已於按公允值計入其他全 面收益的儲備中確認。於本中期期間，概 無作出以按公允值計入其他全面收益計量 的新股權投資。本公司董事認為，於二零 二四年六月三十日，股權投資的公允值變 動並不重大。