Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 258 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 16. 投資物業（續） 本集團投資物業的詳情及於報告期末有關 公允值等級的資料如下： 上列投資物業於 13 至 20 年內按照直線法折 舊。 於二零二五年及二零二四年十二月三十一 日，本集團並未抵押投資物業作為擔保以 獲授銀行借貸。 截至二零二五年及二零二四年十二月 三十一日止兩個年度，本公司董事認為投 資物業並無減值虧損。 16. INVESTMENT PROPERTIES (Continued) Details of the Group’s investment properties and information about the fair value hierarchy as at the end of the reporting period are as follows: 2025 2024 二零二五年 二零二四年 Carrying amount Fair value at Level 3 hierarchy Carrying amount Fair value at Level 3 hierarchy 賬面值 第三級的 公允值 賬面值 第三級的 公允值 RMB'000 RMB'000 RMB'000 RMB'000 人民幣千元 人民幣千元 人民幣千元 人民幣千元 Commercial property units located in the PRC 位於中國的商業物業單位 16,957 59,442 25,750 64,832 The above investment properties are depreciated on a straight-line basis from 13 to 20 years. As at 31 December 2025 and 2024, no investment properties of the Group were pledged to secure bank borrowings granted. The directors of the Company considered no impairment loss on investment properties for both years ended 31 December 2025 and 2024.