Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 290 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 37. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Market risks (Continued) (iii) Other price risk The Group is exposed to other price risk through its investments in unlisted financial products and equity investments as financial assets at FVTPL. The directors of the Company consider alternative tools to mitigate other price risk and manages this exposure by maintaining a portfolio of investments with different risks. In addition, the Group also invested in certain unquoted equity securities for investees operating in several industry sectors for long term strategic purposes which had been designated as FVTOCI. The directors of the Company closely monitor such exposure and considers hedging such exposure should the need arise. The sensitivity analyses have been determined based on the exposure to the price risk at the reporting date. For the sensitivity analysis of those financial assets at FVTPL, increase (decrease) in the prices of the respective financial assets would result in an increase (decrease) in the post-tax profit for the year ended 31 December 2025. Sensitivity analyses for unquoted equity securities at FVTOCI with fair value measurement categorised within Level 3 were disclosed in Note 37(c). If the prices of those financial assets at FVTPL had been 5% (2024: 5%) higher/lower, the Group’s post-tax profit for the year ended 31 December 2025 would increase/ decrease by RMB485,504,000 (2024: RMB590,400,000). 37. 金融工具（續） b. 財務風險管理目標及政策（續） 市場風險 （續） (iii) 其他價格風險 本集團因其按公允值計入損益的金 融資產（非上市金融產品及股權投 資）的投資，面臨其他價格風險。 本公司董事考慮用替代工具降低其 他價格風險，並且以維持具有各 種風險的投資組合管理該等所面臨 的風險。此外，本集團亦因長遠策 略目的投資若干無報價股本證券， 被投資者營運於數個行業，該等證 券指定為按公允值計入其他全面收 益。本公司董事密切監察該等風 險，並在有需要時考慮對沖該等風 險。 敏感度分析乃根據報告日期價格風 險釐定。有關按公允值計入損益的 金融資產的敏感度分析，倘相應金 融資產的價格增加（減少），截至 二零二五年十二月三十一日止年度 除稅後溢利將相應增加（減少）。 公允值計量分類為第三級的按公允 值計入其他全面收益的無報價股本 證券敏感度分析於附註 37(c) 中披 露。 倘該等按公允值計入損益的金融 資產價格高出 ╱ 低出 5% （二零 二四年： 5% ），本集團截至二零 二五年十二月三十一日止年度的 除稅後溢利將增加╱減少人民幣 485,504,000 元（二零二四年：人 民幣 590,400,000 元）。