Annual Report 2019

210 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2019 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 20. DEFERRED TAXATION (Continued) The following are the major deferred tax liabilities (assets) recognised and movements thereon during the current and prior years: Withholding tax on distributed profit from the PRC Allowance for inventories and ECL provision Deferred subsidy income Accelerated depreciation Accrued bonus Others Total 中國已分配 利潤預繳稅 存貨撥備及 預期信貸 虧損撥備 遞延 補貼收入 加速折舊 應計獎金 其他 總額 RMB’ 000 RMB’ 000 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 人民幣千元 人民幣千元 At 1 January 2018 (restated) 於二零一八年一月一日（經重列） 49,329 (22,723) (7,025) 57,566 (10,687) 6,215 72,675 Charge (Credit) to profit or loss (Note 9) 於損益中扣除（計入）（附註 9 ） 31,530 (9,733) (2,263) 256,927 3,439 9,562 289,462 Credit to other comprehensive income 計入其他全面收益 – – – – – (1,408) (1,408) At 31 December 2018 於二零一八年十二月三十一日 80,859 (32,456) (9,288) 314,493 (7,248) 14,369 360,729 Charge (Credit) to profit or loss (Note 9) 於損益中扣除（計入）（附註 9 ） 39,673 (24,929) (577) 227,129 (48,864) (13,167) 179,265 Acquired on acquisition of a subsidiary 收購一家附屬公司所得 – – – – – 13,664 13,664 At 31 December 2019 於二零一九年十二月三十一日 120,532 (57,385) (9,865) 541,622 (56,112) 14,866 553,658 At the end of the reporting period, the Group had unused t a x l o s s e s o f a pp r o x i ma t e l y RMB808 , 044 , 000 ( 2018 : RMB978,348,000) available for offset against future profits. No deferred tax asset has been recognised in respect of such losses for both years of 2019 and 2018 due to the unpredictability of future profit streams. The tax losses arising from the PRC non high-tech subsidiaries of RMB110,718,000 (2018: RMB96,388,000) can be carried forward for maximum of five years and will expire during 2020 to 2024 (2018: 2019 to 2023) while the tax losses arising from the PRC high-tech subsidiaries of RMB653,462,000 (2018: RMB835,768,000) can be carried forward for maximum of ten years and will expire during 2020 to 2029 (2018: 2019 to 2028) according to Caishui 2018 No. 76. which has extended the expiration period from five years to ten years. Other tax losses may be carried forward indefinitely. 20. 遞延稅項（續） 已確認的主要遞延稅項負債（資產）及於本 年度和過往年度變動如下： 於報告期末，本集團有未使用稅項虧損約 人民幣 808,044,000 元（二零一八年：人 民幣 978,348,000 元）可供用於抵銷未來 溢利。由於未來溢利流無法預測，故並無 就二零一九年及二零一八年兩個年度的 該項虧損確認遞延稅項資產。中國非高 新技術附屬公司產生的稅項虧損為人民 幣 110,718,000 元（二零一八年：人民幣 96,388,000 元）可於最多五年內結轉，並 將於二零二零年至二零二四年（二零一八 年：二零一九年至二零二三年）到期。而中 國高新技術附屬公司產生的稅項虧損為人 民幣 653,462,000 元（二零一八年：人民幣 835,768,000 元），可於最多十年內結轉， 到期期限根據財稅 (2018) 76 號文由五年增 至十年，將於二零二零年至二零二九年（二 零一八年：二零一九年至二零二八年）到 期。其他稅項虧損可無限期結轉。