Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 208 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） 金融工具 （續） 實際利率法為計算金融資產或金融負 債的攤銷成本以及於相關期間內分配 利息收入及利息支出的方法。實際利 率指在金融資產或金融負債的預計年 期內或（如適用）較短期間內準確折算 估計未來現金收入及支出（包括構成 實際利率整體部分的所有已付或已收 的費用及點數、交易成本及其他溢價 或折扣）至初步確認時的賬面淨值的利 率。 金融資產 所有以正規途徑買賣之金融資產乃按 交易日期基準確認及終止確認。正規 途徑買賣一般乃要求於市場法規或慣 例所確定之時間框架內交付資產之金 融資產買賣。 所有已確認的金融資產其後視乎金融 資產的分類按攤銷成本或公允值全數 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) Financial instruments (Continued) The effective interest method is a method of calculating the amortised cost of a financial asset or financial liability and of allocating interest income and interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts and payments (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial asset or financial liability, or, where appropriate, a shorter period, to the net carrying amount on initial recognition. Financial assets All regular way purchases or sales of financial assets are recognised and derecognised on a trade date basis. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within the time frame established generally by regulation or convention in the market place concerned. All recognised financial assets are measured subsequently in their entirety at either amortised cost or fair value, depending on the classification of the financial assets.