Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 267 FOR THE YEAR ENDED 31 DECEMBER 2025 截至二零二五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 21. EQUITY INSTRUMENTS AT FVTOCI (Continued) During the current year, the Group disposed of certain investments measured as equity instruments at FVTOCI at a consideration of RMB3,000,000 with a disposal gain of RMB76,000 and made nil new equity investments measured as equity instruments at FVTOCI (2024: Nil; RMB319,000). The fair value gain of the equity instruments at FVTOCI in the amount of RMB64,174,000 (2024: loss of RMB49,020,000), net off with the recognition of related deferred tax assets of RMB2,497,000 (2024: deferred tax assets of RMB4,795,000), was recognised in FVTOCI reserve. 22. FINANCIAL ASSETS AT FVTPL 31/12/2025 31/12/2024 二零二五年 十二月三十一日 二零二四年 十二月三十一日 RMB’000 RMB’000 人民幣千元 人民幣千元 Current assets 流動資產 Unlisted financial products (note a) 非上市金融產品（附註 a ） 11,407,427 13,873,739 Non-current assets 非流動資產 Equity investments (note b) 股權投資（附註 b ） 16,189 18,020 21. 按公允值計入其他全面收益 的權益工具（續） 於本年度，本集團以代價人民幣 3,000,000 元出售若干以按公允值計入其他全面收益 的權益工具計量的投資，出售收益為人民 幣 76,000 元，且並無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（二零二四年：無；人民幣 319,000 元）。 按公允值計入其他全面收益的權益工具的 公允值收益（扣除確認有關遞延稅項資產 人民幣 2,497,000 元（二零二四年：遞延 稅項資產為人民幣 4,795,000 元））人民幣 64,174,000 元（二零二四年：虧損人民幣 49,020,000 元）已於按公允值計入其他全 面收益的儲備中確認。 22. 按公允值計入損益的金融資 產