Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 220 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) Impairment of financial assets subject to impairment assessment under HKFRS 9 (Continued) (iii) Credit-impaired financial assets A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that a financial asset is credit-impaired includes observable data about the following events: (a) significant financial difficulty of the issuer or the borrower; (b) a breach of contract, such as a default or past due event; (c) the lender(s) of the borrower, for economic or contractual reasons relating to the borrower ’s financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; or (d) it is becoming probable that the borrower will enter bankruptcy or other financial reorganisation. 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） 須根據香港財務報告準則第 9 號進行減 值評估的金融資產之減值 （續） (iii) 信貸減值的金融資產 當一件或多件對一項金融資產估計 未來現金流量產生不利影響的事件 發生時，該金融資產則出現信貸減 值。金融資產出現信貸減值的證據 包括有關以下事項的可觀察數據： (a) 發行人或借款人出現重大財政 困難； (b) 不履行債務或逾期支付等違約 行為； (c) 借款人的貸款人因有關借款人 財務困難的經濟或合約原因， 給予借款人在一般情況下不會 考慮的優惠安排；或 (d) 借款人可能破產或面臨財務重 組。