Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 268 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 22. 按公允值計入損益的金融資 產（續） 附註： (a) 非上市金融產品 於本年度，本集團與銀行簽訂若干非上市 金融產品合約。該等非上市金融產品由中 國的相關銀行管理，主要投資於債券、信 託及現金基金等若干金融資產。非上市金 融產品在初步確認時已列作按公允值計入 損益的金融資產，該部分非上市金融產品 的回報根據相關債務工具及國庫債券的表 現釐定，於二零二五年十二月三十一日， 合約中所載的預期年回報率介乎 0.70% 至 3.26% 之間（二零二四年： 1.50% 至 4.50% 之間）。 (b) 股權投資 本集團於多家合夥企業金額為人民幣 1 6 , 1 8 9 , 0 0 0 元（二零二四年：人民幣 18,020,000 元）的股權投資被分類為按公允 值計入損益的金融資產。 23. 存貨 22. FINANCIAL ASSETS AT FVTPL (Continued) Notes: (a) Unlisted financial products During the current year, the Group entered into several contracts of unlisted financial products with banks. The unlisted financial products are managed by related banks in the PRC to invest principally in certain financial assets including bonds, trusts and cash funds, etc. The unlisted financial products have been accounted for financial assets at FVTPL on initial recognition of which the return of the unlisted financial products was determined by reference to the performance of the underlying debt instruments and treasury notes and as at 31 December 2025, the expected return rate stated in the contracts ranges from 0.70% to 3.26% (2024: 1.50% to 4.50%) per annum. (b) Equity investments The Group’s equity investments in several partnership enterprises amounting to RMB16,189,000 (2024: RMB18,020,000) were classified as financial assets at FVTPL. 23. INVENTORIES 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 Raw materials 原材料 1,195,043 952,455 Work in progress 半製成品 347,909 246,823 Finished goods 製成品 5,636,762 4,670,834 7,179,714 5,870,112