Annual Report 2024

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四年十二月三十一日止年度 220 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2024 9. 所得稅開支（續） 遞延稅項及未確認暫時差額的詳情於附註 19 披露。 附註： (a) 就獲認可為高新技術企業的中國附屬公司 而言，其有權享受 15% 的企業優惠稅率。 (b) 於二零二三年三月，財政部、稅務總局頒 佈二零二三年第 7 號公告《關於進一步完善 研發費用稅前加計扣除政策的公告》，根據 此公告，若干中國附屬公司有權就其截至 二零二四年十二月三十一日止年度符合條 件的研發費用按 100% 加計扣除（二零二三 年：符合條件的研發費用按 100% 加計扣 除）。 10. 年內溢利 年內溢利已扣除以下各項： 9. INCOME TAX EXPENSE (Continued) Details of deferred taxation and unrecognised temporary difference are disclosed in Note 19. Notes: (a) For the PRC subsidiaries which were approved as Hi-Tech Enterprises, they are entitled to a preferential enterprise tax rate of 15%. (b) In March 2023, the Ministry of Finance and the State Administration of Taxation released No. 7 announcement of 2023 named “Announcement on Further Improving the Policy on Pre-tax Deduction of Research and Development Expenses”, according to which certain PRC subsidiaries are entitled to an additional 100% tax deduction on eligible research and development expenses for the year ended 31 December 2024 (2023: Additional 100% tax deduction on eligible research and development expenses). 10. PROFIT FOR THE YEAR Profit for the year has been arrived at after charging: 2024 2023 二零二四年 二零二三年 RMB’000 RMB’000 人民幣千元 人民幣千元 Directors’ emoluments (Note 13) 董事酬金（附註 13 ） 19,373 16,082 Other staff’s salaries and allowances 其他員工的薪金及津貼 3,802,462 3,090,280 Other staff’s discretionary bonuses 其他員工的酌情花紅 459,619 27,719 Other staff’s contribution to retirement benefit scheme 其他員工的退休福利計劃供款 548,037 452,019 Other staff’s share award scheme expense 其他員工的股份獎勵計劃支出 286,274 271,951 5,115,765 3,858,051 Cost of inventories recognised as an expense 確認為開支的存貨成本 25,333,688 21,907,801 Auditor’s remuneration 核數師酬金 6,128 5,220 Depreciation of property, plant and equipment 物業、機器及設備折舊 2,100,639 1,948,264 Depreciation of investment properties 投資物業折舊 4,876 4,876 Depreciation of right-of-use assets 使用權資產折舊 64,553 57,881 Amortisation of intangible assets 無形資產攤銷 56,210 56,210 Allowance for inventories (included in cost of sales) 存貨撥備（列入銷售成本） 61,301 19,832