Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 306 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 Financial assets/liabilities Fair value as at 於以下日期的公允值 Fair value hierarchy Valuation technique and key inputs 31 December 2025 31 December 2024 金融資產╱負債 二零二五年十二月三十一日 二零二四年十二月三十一日 公允值等級 估值法及主要輸入數據 Receivables at FVTOCI Bill receivables: RMB1,508,907,000 Bill receivables: RMB864,520,000 Level 2 Discounted cash flows Key inputs are: (1) Present value of the cash flows to be derived from the receivables (2) A discount rate that reflected the credit risk of the corresponding banks 按公允值計入其他全面收益的 應收款項 應收票據： 人民幣 1,508,907,000 元 應收票據： 人民幣 864,520,000 元 第二級 貼現現金流量 主要輸入數據： (1) 應收款項預期產生的現金流量之 現值 (2) 反映相應銀行信貸風險的貼現率 Foreign currency options contracts classified as derivative financial assets and liabilities Current derivative financial liabilities: RMB Nil Current derivative financial liabilities: RMB33,263,000 Level 3 Black-Scholes model Key unobservable inputs: Volatility of the foreign exchange rate (note a) 分類為衍生金融資產及負債的 外匯期權合約 流動衍生金融負債： 人民幣零元 流動衍生金融負債： 人民幣 33,263,000 元 第三級 柏力克－舒爾斯模式 主要不可觀察輸入數據： 匯率波動（附註 a ） Unlisted equity investments Equity instruments at FVTOCI: RMB3,145,000 Equity instruments at FVTOCI: RMB9,528,000 Level 3 Market approach Key unobservable inputs: (1) Revenue growth rate; (2) P/S multiples of selected comparable companies (note b) 非上市股權投資 按公允值計入其他全面收益的權 益工具：人民幣 3,145,000 元 按公允值計入其他全面收益的權 益工具：人民幣 9,528,000 元 第三級 市場法 主要不可觀察輸入數據： (1) 收入增長率； (2) 選定可資比較公司的市銷率倍數 （附註 b ） 37. FINANCIAL INSTRUMENTS (Continued) c. Fa i r v a l ue mea su r emen t s o f f i nanc i a l instruments (Continued) Fair value of the Group’s financial assets and financial liabilities that are measured at fair value on a recurring basis (Continued) 37. 金融工具（續） c. 金融工具的公允值計量（續） 按經常性基準以公允值計量的本集團 金融資產及金融負債的公允值 （續）