Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 274 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 於二零二五年十二月三十一日，本集團已 訂立以下遠期外匯合約及外匯掉期合約： 27. DERIVATIVE FINANCIAL ASSETS AND LIABILITIES At the end of the reporting period, the Group held certain derivatives classified as held for trading and not under hedge accounting as follows: Assets Liabilities 資產 負債 31/12/2025 31/12/2024 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 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 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 人民幣千元 Foreign currency forward contracts 遠期外匯合約 27 14,202 3,287 28,549 Foreign currency options contracts 外匯期權合約 – – – 33,263 Foreign exchange swap contracts 外匯掉期合約 3,580 40,118 33,977 7,510 Total 總計 3,607 54,320 37,264 69,322 Less: Current portion 減：即期部分 Foreign currency forward contracts 遠期外匯合約 – 14,202 – 28,549 Foreign currency options contracts 外匯期權合約 – – – 33,263 Foreign exchange swap contracts 外匯掉期合約 3,580 40,118 33,977 7,510 3,580 54,320 33,977 69,322 Non-current portion 非即期部分 27 – 3,287 – As at 31 December 2025, the Group had entered into the following foreign currency forward contracts and foreign exchange swap contracts: 27. 衍生金融資產及負債 於報告期末，本集團持有若干分類為持作 買賣及未按對沖會計法處理的衍生工具如 下：