Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 240 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 6(A). OTHER INCOME (Continued) Notes: (Continued) (b) Others are mainly related to value-added tax deduction. Certain of the Company’s subsidiaries are entitled preferential value-added tax treatments and received additional value-added tax deduction during the years ended 31 December 2025 and 2024. 6(B). OTHER GAINS AND LOSSES 2025 2024 二零二五年 二零二四年 RMB’000 RMB’000 人民幣千元 人民幣千元 Gain on disposal of property, plant and equipment and right-of-use assets 出售物業、機器及設備以及使用權資產的收益 47,002 80,416 Gain on disposal of investment property 出售投資物業的收益 383 – Gain on share swap transaction (Note 35) 換股交易的收益（附註 35 ） 918,920 – Gain on disposal of interest in an associate 出售聯營公司權益的收益 2,735 11,146 (Loss) gain on changes in fair value of derivative financial instruments 衍生金融工具公允值變動的（虧損）收益 (18,655) 26,160 Loss on changes in fair value of equity investments at FVTPL 按公允值計入損益的股權投資公允值變動產生的虧損 (1,831) (1,498) Net foreign exchange gain (loss) 外匯收益（虧損）淨額 98,440 (104,927) Others 其他 44,982 (63,089) 1,091,976 (51,792) 7. FINANCE COSTS 2025 2024 二零二五年 二零二四年 RMB’000 RMB’000 人民幣千元 人民幣千元 Interests on bank borrowings 銀行借貸利息 253,500 313,305 Interests on bonds payable 應付債券利息 174,835 174,092 Interests on lease liabilities 租賃負債利息 9,348 10,139 Interests on long term payables related to intangible assets 與無形資產有關的長期應付款項利息 2,161 3,206 Total borrowing cost 總借貸成本 439,844 500,742 Less: amounts capitalised in the cost of qualifying assets 減：合資格資產成本資本化的金額 (3,654) (1,359) 436,190 499,383 6(A). 其他收益（續） 附註：（續） (b) 其他主要與增值稅抵減有關。於截至二零 二五年及二零二四年十二月三十一日止年 度，本公司的若干附屬公司享有增值稅稅 收優惠並獲得增值稅加計抵減。 6(B). 其他收益及虧損 7. 融資成本