Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 184 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（續） 3.2 重大會計政策資料（續） 待售非流動資產 倘非流動資產的賬面值將主要透過銷 售交易而非透過持續使用收回，則該 等資產分類為待售。此條件僅於有關 資產可按其現狀供即時出售（僅受出售 有關資產之一般及慣常條款規限）及有 關銷售很大機會進行的情況下始被當 作已達成。管理層必須就銷售負責， 並預期銷售於自分類日期起計一年內 符合資格確認為已完成銷售。 當本集團承諾進行涉及出售於一間聯 營公司的投資的出售計劃時，倘符合 上述條件，則將予出售的投資被分類 為待售，而本集團於投資分類為待售 時不再就分類為待售的部分使用權益 法。 分類為待售的非流動資產按其賬面值 及公允值減出售成本之較低者計量。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND MATERIAL ACCOUNTING POLICY INFORMATION (Continued) 3.2Ma t er i a l account i ng po l i cy i n forma t i on (Continued) Non-current assets held for sale Non-current assets are classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than through continuing use. This condition is regarded as met only when the asset is available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such asset and its sale is highly probable. Management must be committed to the sale, which should be expected to qualify for recognition as a completed sale within one year from the date of classification. When the Group is committed to a sale plan involving disposal of an investment in an associate, the investment that will be disposed of is classified as held for sale when the criteria described above are met, and the Group discontinues the use of the equity method in relation to the portion that is classified as held for sale from the time when the investment is classified as held for sale. Non-current assets classified as held for sale are measured at the lower of their carrying amount and fair value less costs to sell.