Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 232 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 4. KEY SOURCES OF ESTIMATION UNCERTAINTY (Continued) Assessment of the finite useful lives of intangible assets The Group estimates the useful lives of intangible assets based on the expected lifespan of those patents. The intangible assets are amortised on a straight-line basis over the estimated useful lives after taking into account the estimated residual value, if any. The Group determines the estimated useful lives of intangible assets on initial recognition in order to determine the amount of amortisation expense to be recorded during any reporting period. The useful lives are determined taking into the factors including the prevailing industry condition and the practice of intangible assets. The amortisation expense for future periods is adjusted if there are significant changes from previous estimates. As at 31 December 2025, the carrying amount of intangible assets with finite useful lives is RMB61,830,000 (31 December 2024: RMB138,295,000) as disclosed in Note 17. Fair value measurement of financial instruments As at 31 December 2025, certain of the Group’s financial instruments, including unlisted equity instruments amounting to RMB19,334,000 (2024: unlisted equity instruments amounting to RMB30,378,000) and foreign currency options contracts amounting to RMB nil (2024: RMB33,263,000) are measured at Level 3 fair values. In estimating the fair value, the Group uses market-observable data to the extent it is available. When market observable data are not available, the Group uses valuation techniques that include inputs that are not based on market- observable data to estimate the fair value of certain types of financial instruments. Note 37(c) provides detailed information about the valuation techniques, inputs and key assumptions used in the determination of the fair value of various financial assets and financial liabilities. 4. 估計不確定因素的主要來源 （續） 無形資產之有限可使用年期的評估 本集團根據有關專利的預期使用年限來估 計無形資產的可使用年期。無形資產乃經 計及預計殘值（如有）後，於其估計可使 用年期內按直線法攤銷。本集團會於初步 確認時釐定無形資產的估計可使用年期， 以釐定於任何報告期內所須記錄的攤銷開 支金額。可使用年期乃經計及無形資產的 當前行業狀況及慣例等因素後釐定。倘以 往估計出現重大變動，則將對未來期間的 攤銷開支作出調整。如附註 17 所披露， 於二零二五年十二月三十一日，具有限可 使用年期之無形資產的賬面值為人民幣 61,830,000 元（二零二四年十二月三十一 日：人民幣 138,295,000 元）。 金融工具公允值計量 於二零二五年十二月三十一日，若干本集 團的金融工具，包括非上市權益工具人 民幣 19,334,000 元（二零二四年：非上市 權益工具人民幣 30,378,000 元）及外匯期 權合約人民幣零元（二零二四年：人民幣 33,263,000 元）乃按第三級公允值計量。 估算公允值時，本集團在可用範圍內採用 市場可觀察數據。倘市場可觀察數據無法 獲得，本集團使用估值技術（包括並非根據 市場可觀察數據的輸入數據）估計若干類型 金融工具之公允值。附註 37(c) 載有有關釐 定各項金融資產及金融負債公允值所使用 的估值技術、輸入數據及主要假設之詳情。