Interim Report 2019

85 舜宇光學科技（集團）有限公司 2019 中期報告 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2019 截至二零一九年六月三十日止六個月 12. 於聯營公司的權益（續） 於本中期期間，本集團訂立一份協議向一家 主要從事先進納米技術研發的日本公司注資 人民幣 67,842,000 元，以收購於日本公司的 18.3% 股權。根據該日本公司的章程細則， 本集團可委任一名董事參與決策過程，故本 集團被視為於該日本公司擁有重大影響力， 而該日本公司則入賬列作聯營公司。 13. 遞延稅項 就呈列簡明綜合財務狀況表而言，已抵銷若 干遞延稅項資產及負債。就財務報告分析的 遞延稅項結餘如下： 12. I N T E R E S T S I N A S S O C I A T E S (CONTINUED) During the current interim period, the Group entered into an agreement to acquire 18.3% equity interest in a Japanese company which is mainly engaged in the research and deve l opmen t o f advanced nano t echno l ogy by cap i t a l contribution in the amount of RMB67,842,000. Pursuant to the Articles of Association of the Japanese company, the Group can appoint one director to participate in policy-making processes, it is regarded that the Group has significant influence over the Japanese company and it was accounted for as an associate accordingly. 13. DEFERRED TAXATION For the purpose of presentation in the condensed 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: 30 June 31 December 2019 2018 二零一九年 六月三十日 二零一八年 十二月三十一日 RMB’ 000 RMB’ 000 人民幣千元 人民幣千元 (unaudited) (audited) （未經審核） （經審核） Deferred tax assets 遞延稅項資產 (60,700) (42,599) Deferred tax liabilities 遞延稅項負債 535,317 403,328 474,617 360,729