Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 282 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 32. 遞延收入 本年度已收取與資產及研發項目有關的政 府補助金人民幣 2,848,000 元（二零二四 年：人民幣 7,833,000 元）。該金額被視為 遞延收入並於有關資產可使用年期及各研 發項目期間攤銷。 於本年度，人民幣 82 , 829 , 000 元（二零 二四年：人民幣 78,829,000 元）的遞延收 入已計入損益及人民幣 3,200,000 元的遞延 收入已因換股交易而對銷（附註 35 ）。 於二零二五年十二月三十一日，人民 幣 49 , 221 , 000 元（二零二四年：人民幣 132,402,000 元）的遞延收入尚未攤銷，其 中人民幣 2,600,000 元（二零二四年：人民 幣 12,244,000 元）將於一年內攤銷，因此 分類為流動負債。 33. 應付債券 於二零二三年一月九日，本公司根據美國 《證券法》 S 條例向美國境外專業投資者發 行於二零二六年到期之 400,000,000 美元 年利率 5.95 厘的無抵押可持續發展掛鈎債 券。該發行已於二零二三年一月十七日成 功完成，且債券於二零二三年一月十八日 於香港聯交所上市。 本公司已將全部債券所得款項淨額用於現 有債務再融資。 於本年度，約人民幣 174,835,000 元（二零 二四年：人民幣 174,092,000 元）的利息開 支於損益確認。 32. DEFERRED INCOME Government grants of RMB2,848,000 (2024: RMB7,833,000) have been received in the current year related to assets and research and development projects. The amount has been treated as deferred income and amortised over the useful lives of the relevant assets and periods of the respective research and development projects. During the current year, RMB82,829,000 (2024: RMB78,829,000) of deferred income has been released to profit or loss and RMB3,200,000 of deferred income has been eliminated due to the share swap transaction (Note 35). As at 31 December 2025, an amount of RMB49,221,000 (2024: RMB132,402,000) deferred income remains to be amortised, among which RMB2,600,000 (2024: RMB12,244,000) will be amortised within one year and therefore classified as current liabilities. 33. BONDS PAYABLE On 9 January 2023, the Company issued unsecured sustainability- linked bonds in the amount of USD400 million at the rate of 5.95% per annum which will be due by year 2026 to professional investors outside of the United States in accordance with Regulation S under the U.S. Securities Act. The issuance had been successfully completed on 17 January 2023 and the listing of the bonds in the Hong Kong Stock Exchange became effective on 18 January 2023. The Company had fully used the net proceeds from the bonds for refinancing existing indebtedness. During the current year, interest expense of approximately RMB174,835,000 (2024: RMB174,092,000) was recognised in profit or loss.