Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 266 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 20. 就收購物業、機器及設備以 及土地使用權已支付的按金 及預付款項 本集團就興建廠房樓宇以及收購位於中國 及其他地區的土地、機器及設備以供其生 產機器擴張而支付按金及預付款項。 截至二零二五年十二月三十一日止年 度，本集團就收購物業、機器及設備已 支付的按金及預付款項金額約為人民幣 7 3 6 , 7 7 4 , 0 0 0 元（二零二四年：人民幣 628,933,000 元），並將金額約為人民幣 3 8 2 , 9 9 9 , 0 0 0 元（二零二四年：人民幣 638,114,000 元）轉撥至物業、機器及設備 及因換股交易而將約人民幣 740,227,000 元的金額轉撥至一間聯營公司（附註 35 ）。 截至二零二五年十二月三十一日止年度， 本集團支付約人民幣 42,900,000 元作為收 購土地使用權的預付款項。 21. 按公允值計入其他全面收益 的權益工具 股權投資代表本集團於私人及上市實體的 股本權益。本公司董事已選擇將該等投資 指定為按公允值計入其他全面收益的權益 工具，此乃由於彼等相信於損益確認該等 投資公允值的短期波動不符合本集團就長 期目的持有該等投資以及就長期而言實現 該等投資效益的策略。 20. DEPOSITS AND PREPAYMENTS PAID FOR ACQUISITION OF PROPERTY, PLANT AND EQUIPMENT AND LAND USE RIGHT The deposits and prepayments are paid for construction of factory buildings, acquisition of lands, plants and equipment located in the PRC and other regions for the expansion of the Group’s production plants. Du r i ng t he yea r ended 31 Decembe r 2025, t he Gr oup paid an amount of approximately RMB736,774,000 (2024: RMB628,933,000) as the deposits and prepayments for acquisition of property, plant and equipment and transferred a n amo u n t o f a pp r o x i ma t e l y RMB382 , 999 , 000 ( 2024 : RMB638,114,000) to property, plant and equipment and transferred an amount of approximately RMB740,227,000 to an associate due to the share swap transaction (Note 35). During the year ended 31 December 2025, the Group paid an amount of approximately RMB42,900,000 as the prepayments for acquisition of land use right. 21. EQUITY INSTRUMENTS AT FVTOCI 31/12/2025 31/12/2024 二零二五年 十二月三十一日 二零二四年 十二月三十一日 RMB’000 RMB’000 人民幣千元 人民幣千元 Equity investments 股權投資 127,041 63,294 The equity investments represent the Group’s equity interests in private and listed entities. The directors of the Company have elected to designate these investments in equity instruments as at FVTOCI as they believe that recognising short-term fluctuations in these investments’ fair value in profit or loss would not be consistent with the Group’s strategy of holding these investments for long-term purposes and realising their performance in the long run.