Annual Report 2009

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Annual Report 2009 年報 134 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2009 綜合財務報表附註 截至二零零九年十二月三十一日止年度 18. 遞延稅項 已確認的主要遞延稅項負債和資產及本年和 前年度變動如下： 就綜合財務狀況表的呈列而言，若干遞延稅 項資產及負債已經抵銷。作財務報告目的的 遞延稅項結餘分析如下： 18. DEFERRED TAXATION The following are the major deferred tax liabilities (assets) recognised and movements thereon during the current and prior years: Fair value adjustments on business combination Undistributable profits of PRC subsidiaries Allowance on inventories and doubtful debts Others Total 於業務合併的 公允值調整 中國附屬公司 未分配利潤 存貨及 呆賬撥備 其他 合計 RMB’000 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 人民幣千元 At 1 January 2008 於二零零八年一月一日 – – – – – Acquired on acquisition of a subsidiary  (note 33) 收購附屬公司所得（附註 33 ） 2,076 – – – 2,076 Charge (credit) to profit or loss 於損益中扣除（計入） – 5,920 (1,432) – 4,488 At 31 December 2008 and 1 January 2009 於二零零八年十二月三十一日及 　二零零九年一月一日 2,076 5,920 (1,432) – 6,564 (Credit) charge to profit or loss (note 8) 於損益中（計入）扣除（附註 8 ） (378) 413 847 (1,422) (540) At 31 December 2009 於二零零九年十二月三十一日 1,698 6,333 (585) (1,422) 6,024 For the purpose of presentation in the consolidated statement of financial position, certain deferred tax assets and liabilities have been offset. The following is the analysis of the deferred tax balances for financial reporting purposes: 2009 2008 二零零九年 二零零八年 RMB’000 RMB’000 人民幣千元 人民幣千元 Deferred tax assets 遞延稅項資產 (2,007) (1,432) Deferred tax liabilities 遞延稅項負債 8,031 7,996 6,024 6,564