Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 209 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 19. INTERESTS IN ASSOCIATES (Continued) (b) During the current year, the Group entered into an agreement to acquire 18.3% equity interest in a Japanese company, SCIVAX, which is mainly engaged in the research and development of advanced nanotechnology by capital contributions in the amount of RMB67,842,000. Pursuant to the Articles of Association of SCIVAX, the Group can appoint one director to participate in policy-making processes, it is regarded that the Group has significant influence over SCIVAX and therefore it was accounted for as an associate accordingly. As at 31 December 2019, the actual performance of SCIVAX is far behind the forecast made at the acquisition date as the progress of research and development of advanced nanotechnology didn’t meet the timeline as planned, its financial ability to keep as a going concern is also concerned by the Group if the new funding could not be raised due to the uncertainty of advanced nanotechnology in the foreseeable future. Therefore, an impairment loss of RMB62,866,000 was recognised in the profit or loss for the year ended 31 December 2019. 20. DEFERRED TAXATION 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: 31/12/2019 31/12/2018 二零一九年 十二月三十一日 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 Deferred tax assets 遞延稅項資產 (131,178) (42,599) Deferred tax liabilities 遞延稅項負債 684,836 403,328 553,658 360,729 19. 於聯營公司的權益（續） (b) 於本年度，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 SCIVAX 注資人民幣 67,842,000 元，以收 購其 18.3% 的股權。根據 SCIVAX 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 SCIVAX 擁有重大影 響力，因此其則入賬列作聯營公司。 於二零一九年十二月三十一日， SCIVAX 的實際業績遠遠落後於收購日期作出的預 測，此乃由於研發先進納米技術的進展未 能符合計劃進度。倘由於先進納米技術於 可見未來的不確定性，則本集團無法籌 集額外資金，亦會對其持續經營的財務 能力產生質疑。因此，截至二零一九年 十二月三十一日止年度，減值虧損人民幣 62,866,000 元於損益內確認。 20. 遞延稅項 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。用作財務報告 目的的遞延稅項結餘分析如下：