Interim Report 2021

Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2021 72 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2021 截至二零二一年六月三十日止六個月 12. INTERESTS IN ASSOCIATES (Continued) On 10 May 2021, the Group entered into a Limited Partnership Agreement with several third party independent investors to establish 杭州九州舜創股權投資合夥企業 ( 有限合夥 ) with the total subscription amount of no more than RMB1,000,000,000 and the Group will subscribe around 15% of the total interests in the amount of RMB150,000,000, in order to invest into companies from optoelectronics and other relevant industries. As at 30 June 2021, RMB46,040,000 has been subscribed by the Group. As the Group has significant influence over the management and the operation of the fund, the investment is classified and 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 2021 2020 二零二一年 二零二零年 六月三十日 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 (279,686) (207,332) Deferred tax liabilities 遞延稅項負債 999,073 888,809 719,387 681,477 12. 於聯營公司的權益（續） 於二零二一年五月十日，本集團與若干 第三方獨立投資者訂立有限合夥協議， 在中國成立杭州九州舜創股權投資合夥 企業（有限合夥），總認購金額不超過人 民幣 1,000,000,000 元，本集團將以人民 幣 150,000,000 元認購約 15% 的總權益， 旨在投資光電等相關行業的公司。於二零 二一年六月三十日，本集團認繳人民幣 46,040,000 元。由於本集團對該基金的管 理及運營有重大影響，該投資相應被分類 並入賬為一家聯營公司。 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。就財務報告目 的而對遞延稅項結餘的分析如下：