Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 212 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. 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) Financial assets (Continued) Classification and subsequent measurement of financial assets (Continued) (ii) Receivables classified as at FVTOCI Subsequent changes in the carrying amounts for receivables classified as at FVTOCI as a result of interest income calculated using the effective interest method are recognised in profit or loss. The amounts that are recognised in profit or loss are the same as the amounts that would have been recognised in profit or loss if these receivables had been measured at amortised cost. All other changes in the carrying amount of these receivables are recognised in other comprehensive income and accumulated under the heading of FVTOCI reserve. Impairment allowances are recognised in profit or loss with corresponding adjustment to other comprehensive income without reducing the carrying amounts of these receivables. When these receivables are derecognised, the cumulative gains or losses previously recognised in other comprehensive income are reclassified to profit or loss. 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） 金融資產（續） 金融資產的分類和其後計量 （續） (ii) 分類為按公允值計入其他全面收益 的應收款項 分類為按公允值計入其他全面收益 的應收款項賬面值因使用實際利率 法計算的利息收入而出現的其後變 動於損益中確認。倘該等應收款項 按攤銷成本計量，則於損益中確認 的金額與本應於損益中確認的金額 相同。該等應收款項賬面值的所有 其他變動於其他全面收益確認，並 於按公允值計入其他全面收益列賬 的儲備項下累計。減值撥備於損益 中確認，並在不減少該等應收款項 賬面值的情況下對其他全面收益作 出相應調整。當該等應收款項終止 確認時，先前於其他全面收益中確 認的累計盈虧重新分類至損益。