Interim Report 2021

舜宇光學科技（集團）有限公司 • 2021 中報 73 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 14. 就收購物業、機器及設 備 ╱ 土地使用權已支付的 按金 本集團就興建廠房樓宇以及收購位於中國 及其他地區的機器及設備和收購土地使用 權以供其生產機器增加而支付按金。 於本中期期間，本集團就收購物業、機 器及設備已支付的按金金額約為人民幣 225,572,000 元（二零二零年同期：人民 幣 335,549,000 元），並將金額約為人民 幣 307 , 139 , 000 元的按金轉撥至物業、 機器及設備（二零二零年同期：人民幣 233,770,000 元）。 於本中期期間，本集團就收購土地使用權 已支付的按金金額約為人民幣 25,120,000 元（二零二零年同期：無）。 13. 遞延稅項（續） 於本期間及過往期間確認的主要遞延稅項 負債（資產）及其變動如下： 13. DEFERRED TAXATION (Continued) The following are the major deferred tax liabilities (assets) recognised and movements thereon during the current and prior periods: Withholding tax on distributed profit from the PRC Allowance for inventories and ECL provision Deferred subsidy income Accelerated depreciation Accrued bonus Others Total 來自中國已 分配利潤的 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 2020 (audited) 於二零二零年一月一日（經審核） 120,532 (57,385) (9,865) 541,622 (56,112) 14,866 553,658 Charge (credit) to profit or loss 於損益中扣除（計入） 25,205 (33,971) 1,544 170,504 (41,407) 2,595 124,470 Charge to other comprehensive income 於其他全面收益中扣除 - - - - - 3,349 3,349 At 31 December 2020 (audited) 於二零二零年十二月三十一日（經審核） 145,737 (91,356) (8,321) 712,126 (97,519) 20,810 681,477 (Credit) charge to profit or loss (Note 6) 於損益中（計入）扣除（附註 6 ） (11,599) (19,240) (12,539) 109,001 (22,255) (5,458) 37,910 At 30 June 2021 (unaudited) 於二零二一年六月三十日（未經審核） 134,138 (110,596) (20,860) 821,127 (119,774) 15,352 719,387 14. DEPOSITS PAID FOR ACQUISITION OF PROPERTY, PLANT AND EQUIPMENT/ LAND USE RIGHT The deposits are paid for construction of factory buildings and acquisition of plants and equipment located in the PRC and other regions and acquisition of land use right for the expansion of the Group’s production plant. During the current interim period, the Group paid an amount of approximately RMB225,572,000 (corresponding period of 2020: RMB335,549,000) as the deposits for acquisition of property, plant and equipment and transferred an amount of approximately RMB307,139,000 (corresponding period of 2020: RMB233,770,000) to property, plant and equipment. During the current interim period, the Group paid an amount of approximately RMB25,120,000 (corresponding period of 2020: nil) as the deposits for acquisition of land use right.