Interim Report 2022

70 Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2022 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2022 截至二零二二年六月三十日止六個月 14. 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： 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： 14.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 2022 2021 二零二二年 六月三十日 二零二一年 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 (270,023) (255,651) Deferred tax liabilities 遞延稅項負債 987,280 1,015,890 717,257 760,239 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 2021 (audited) 於二零二一年一月一日（經審核） 145,737 (91,356) (8,321) 712,126 (97,519) 20,810 681,477 Charge (credit) to profit or loss 於損益中扣除（計入） 11,634 (20,576) (18,358) 97,876 1,778 5,912 78,266 Charge to other comprehensive income 於其他全面收益中扣除 – – – – – 496 496 At 31 December 2021 (audited) 於二零二一年十二月三十一日（經審核） 157,371 (111,932) (26,679) 810,002 (95,741) 27,218 760,239 (Credit) charge to profit or loss (Note 6) 於損益中（計入）扣除（附註 6 ） (39,784) 5,880 (1,490) 18,995 (3,761) (26,754) (46,914) Charge to other comprehensive income 於其他全面收益中扣除 – – – – – 219 219 Eliminated on disposal of a subsidiary 在出售一間附屬公司時撇銷 – 1,399 2,314 – – – 3,713 At 30 June 2022 (unaudited) 於二零二二年六月三十日（未經審核） 117,587 (104,653) (25,855) 828,997 (99,502) 683 717,257