Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 186 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） 租賃 （續） 本集團作為承租人（續） 短期租賃及低價值資產租賃 對於租期自開始日期起計為 12 個月或 以內且並無包含購買選擇權的辦公室 及員工宿舍租賃，本集團應用短期租 賃確認豁免。本集團亦對低價值資產 租賃應用確認豁免。短期租賃及低價 值資產租賃的租賃付款按直線基準確 認為開支，除非有另一系統化基準更 能代表耗用租賃資產經濟利益的時間 模式則除外。 使用權資產 使用權資產的成本包括： • 租賃負債的初始計量金額； • 於開始日期或之前作出的任何租賃 付款，減任何已收租賃優惠；及 • 本集團產生的任何初始直接成本。 使用權資產按成本減任何累計折舊及 減值虧損計量，並就租賃負債之任何 重新計量作出調整。 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) Leases (Continued) The Group as a lessee (Continued) Short-term leases and leases of low-value assets The Group applies the short-term lease recognition exemption to leases of office and staff dormitories that have a lease term of 12 months or less from the commencement date and do not contain a purchase option. It also applies the recognition exemption for lease of low-value assets. Lease payments on short-term leases and leases of low-value assets are recognised as expense on a straight-line basis unless another systematic basis is more representative of the time pattern in which economic benefits from the leased assets are consumed. Right-of-use assets The cost of right-of-use assets include: • the amounts of the initial measurement of the lease liabilities; • a n y l e a s e p a y m e n t s m a d e a t o r b e f o r e t h e commencement date, less any lease incentives received; and • any initial direct costs incurred by the Group. Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities.