Annual Report 2024

FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四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 237 舜宇光學科技（集團）有限公司 • 2024 年報 18. INTERESTS IN ASSOCIATES (Continued) Notes: (a) During the year ended 31 December 2024, a subsidiary of the Group, one of the directors and other investors, collectively established Fund III, and the subsidiary of the Group agreed to inject RMB250,000,000 into Fund III. Pursuant to the limited partnership agreement, the appointment of investment committee members is determined or approved via partner meeting of Fund III. The Group has been designated three out of six members of the investment committee of Fund III while the investment resolutions need to be passed and to be confirmed by at least four out of six members of the investment committee. The directors of the Company considered that the Group has significant influence over Fund III. (b) During the year ended 31 December 2024, the Group disposed 3.24% shareholding of SCIVAX amounting to Japanese Yen (“ JPY ”) 249,760,000 (equivalent to RMB15,398,000) and pursuant to the share transfer agreement and board resolution, the Group does not have the right to appoint the director of SCIVAX. The directors of the Company considered that the Group does not have significant influence over SCIVAX since disposal and reclassified as equity instruments at FVTOCI. 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: 31/12/2024 31/12/2023 二零二四年 十二月三十一日 二零二三年 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 (216,703) (204,024) Deferred tax liabilities 遞延稅項負債 753,302 752,940 536,599 548,916 18. 於聯營公司的權益（續） 附註： (a) 於截至二零二四年十二月三十一日止年 度，本集團的一間附屬公司、其中一名董 事及其他投資者共同成立三號基金，而本 集團的附屬公司同意向三號基金注資人民 幣 250,000,000 元。根據有限合夥協議，投 資委員會成員的委任乃透過三號基金的合 夥人會議決定或批准。本集團獲指派擔任 三號基金投資委員會六名成員中的其中三 名成員，而投資決議案須獲投資委員會六 名成員中至少四名成員通過及確認。本公 司董事認為，本集團對三號基金具有重大 影響力。 (b) 截至二零二四年十二月三十一日止年度， 本集團出售 SCIVAX 的 3.24% 股權，金額為 249,760,000 日元（「 日元 」）（相等於人民幣 15,398,000 元），而根據股份轉讓協議及董 事會決議案，本集團無權委任 SCIVAX 的董 事。本公司董事認為，自出售及重新分類 為按公允值計入其他全面收益的權益工具 以來，本集團對 SCIVAX 並無重大影響力。 19. 遞延稅項 就呈列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：