Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 178 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2025 截至二零二五年十二月三十一日止年度 3. 綜合財務報表之編製基準及 重大會計政策資料 3.1 綜合財務報表之編製基準 綜合財務報表乃根據香港會計師公會 頒佈之香港財務報告準則會計準則編 製。就編製綜合財務報表而言，倘合 理預期有關資料將影響主要用戶作出 的決策，則該資料被認為屬重大。此 外，綜合財務報表載有香港聯合交易 所有限公司證券上市規則（「 上市規 則 」）及香港公司條例規定之適用披露 資料。 於批准綜合財務報表時，本公司董事 合理預期本集團有充足資源於可見將 來繼續經營。因此，彼等於編製綜合 財務報表時繼續採用持續經營會計基 準。 3.2 重大會計政策資料 綜合基準 綜合財務報表包括本公司、本公司所 控制實體及其附屬公司的財務報表。 當本公司擁有以下權力時，則視為獲 得控制權： • 於投資對象擁有權力； • 因參與投資對象業務而可能或有權 獲得可變回報；及 • 有能力行使其權力影響該等回報。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND MATERIAL ACCOUNTING POLICY INFORMATION 3.1Basis of preparation of consolidated financial statements The consolidated financial statements have been prepared in accordance with HKFRS Accounting Standards as issued by the HKICPA. For the purpose of preparation of the consolidated financial statements, information is considered material if such information is reasonably expected to influence decisions made by primary users. In addition, the consolidated financial statements include applicable disclosures required by the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited (“ Listing Rules ”) and by the Hong Kong Companies Ordinance. The directors of the Company have, at the time of approving the consolidated financial statements, a reasonable expectation that the Group has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the consolidated financial statements. 3.2Material accounting policy information Basis of consolidation The consolidated financial statements incorporate the financial statements of the Company and entities controlled by the Company and its subsidiaries. Control is achieved when the Company: • has power over the investee; • is exposed, or has rights, to variable returns from its involvement with the investee; and • has the ability to use its power to affect its returns.