Annual Report 2020

舜宇光學科技（集團）有限公司 • 2020 年報 223 FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零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. 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: 31/12/2020 31/12/2019 二零二零年 十二月三十一日 二零一九年 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 (207,332) (131,178) Deferred tax liabilities 遞延稅項負債 888,809 684,836 681,477 553,658 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 2019 於二零一九年一月一日 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 Charge (Credit) to profit or loss (Note 9) 於損益中扣除（計入）（附註 9 ） 25,205 (33,971) 1,544 170,504 (41,407) 2,595 124,470 Charge to other comprehensive income 計入其他全面收益 – – – – – 3,349 3,349 At 31 December 2020 於二零二零年十二月三十一日 145,737 (91,356) (8,321) 712,126 (97,519) 20,810 681,477 19. 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： 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：