Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 300 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) Credit risk and impairment assessment (Continued) Lifetime ECL (not credit- impaired) Lifetime ECL (credit- impaired) Total 全期預期 信貸虧損 （無信貸減值） 全期預期 信貸虧損 （信貸減值） 總額 RMB’000 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 As at 1 January 2024 於二零二四年一月一日 5,882 117,270 123,152 Changes due to financial assets recognised at 1 January 2024: 因於二零二四年一月一日確認的金融資產的變動： – Impairment losses recognised －確認減值虧損 – 1,340 1,340 – Impairment losses reversed －撥回減值虧損 (3,974) (21,598) (25,572) – Write-offs －撇銷 (230) (24,253) (24,483) New financial assets originated 產生新金融資產 3,501 20,830 24,331 Exchange realignment 匯率調整 1,011 (2,502) (1,491) As at 31 December 2024 於二零二四年十二月三十一日 6,190 91,087 97,277 Changes due to financial assets recognised at 1 January 2025: 因於二零二五年一月一日確認的金融資產的變動： – Impairment losses reversed －撥回減值虧損 (4,648) – (4,648) – Write-offs －撇銷 (125) – (125) New financial assets originated 產生新金融資產 10,876 – 10,876 Exchange realignment 匯率調整 2,165 (2,023) 142 As at 31 December 2025 於二零二五年十二月三十一日 14,458 89,064 103,522 37. 金融工具（續） b. 財務風險管理目標及政策（續） 信貸風險及減值評估 （續）