Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 188 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） 租賃負債 （續） 租賃付款包括固定付款（包括實質性的 固定付款）減任何應收租賃優惠。 於開始日期後，租賃負債就應計利息 及租賃付款作出調整。 當租賃條款發生變動時，本集團重新 計量租賃負債（及對相關使用權資產作 出相應調整），在此情況下，於重新評 估日期透過貼現經修訂租賃款項使用 經修訂貼現率重新計量相關租賃負債。 本集團於綜合財務狀況表中將租賃負 債單獨呈列。 本集團作為出租人 租賃的分類及計量 本集團作為出租人的租賃分類為融資 租賃或經營租賃。當租賃的條款實質 上將與相關資產所有權相關的所有風 險及回報轉讓予承租人時，該項合同 被分類為融資租賃。所有其他租賃分 類為經營租賃。 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) Lease liabilities (Continued) The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable. After the commencement date, lease liabilities are adjusted by interest accretion and lease payments. The Group remeasures lease liabilities (and makes a corresponding adjustment to the related right-of-use assets) whenever the lease term has changed, in which case the related lease liability is remeasured by discounting the revised lease payments using a revised discount rate at the date of reassessment. The Group presents lease liabilities as a separate line item on the consolidated statement of financial position. The Group as a lessor Classification and measurement of leases Leases for which the Group is a lessor are classified as finance or operating leases. Whenever the terms of the lease transfer substantially all the risks and rewards incidental to ownership of an underlying asset to the lessee, the contract is classified as a finance lease. All other leases are classified as operating leases.