Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 206 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） 物業、機器及設備、使用權資產及無 形資產（商譽除外）減值 （續） 倘減值虧損於其後撥回，則該項資產 （或現金產生單位或現金產生單位組 別）之賬面值會增加至其經修訂之估計 可收回金額，惟增加後之賬面值不得 超出假設過往年度並無就該項資產（或 現金產生單位或現金產生單位組別）確 認減值虧損原應釐定之賬面值。減值 虧損撥回即時於損益中確認。 現金及現金等值項目 現金及現金等值項目於綜合財務狀況 表呈列，包括： (a) 現金，其包括手頭現金及活期存 款，不包括受監管限制而導致有關 結餘不再符合現金定義的銀行結 餘；及 (b) 現金等值項目，其包括短期（通常 原到期日為三個月或更短）、可隨 時轉換為已知數額現金且價值變動 風險不大的高流動性投資。現金等 值項目持作滿足短期現金承擔，而 非用於投資或其他目的。 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) Impairment on property, plant and equipment, right-of-use assets and intangible assets other than goodwill (Continued) Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash generating unit or a group of cash-generating units) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or a cash-generating unit or a group of cash- generating units) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss. Cash and cash equivalents Cash and cash equivalents presented on the consolidated statement of financial position include: (a) cash, which comprises of cash on hand and demand deposits, excluding bank balances that are subject to regulatory restrictions that result in such balances no longer meeting the definition of cash; and (b) cash equivalents, which comprises of short-term (generally with original maturity of three months or less), highly liquid investments that are readily convertible to a known amount of cash and which are subject to an insignificant risk of changes in value. Cash equivalents are held for the purpose of meeting short-term cash commitments rather than for investment or other purposes.