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 238 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2024 19. DEFERRED TAXATION (Continued) The following are the major deferred tax liabilities (assets) recognised and movements thereon during the current and prior years: Withholding tax on undistributed profit from the PRC Allowance for inventories and ECL provision Deferred subsidy income Accelerated depreciation Accrued bonus Right-of- use assets Lease liabilities Tax losses Others Total 中國未分配 利潤預繳稅 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 使用權 資產 租賃負債 稅項虧損 其他 總額 RMB’000 RMB’000 RMB’000 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 人民幣千元 人民幣千元 人民幣千元 At 1 January 2023 (Restated) 於二零二三年一月一日（經重列） 128,192 (92,839) (40,918) 916,434 (98,498) 36,001 (36,177) (232,649) 13,597 593,143 (Credit) Charge to profit or loss (Note 9) 於損益中（計入）扣除（附註 9 ） (43,395) 3,926 14,400 (13,528) 31,868 (2,406) 2,563 (53,241) 19,572 (40,241) Credit to other comprehensive income 於其他全面收益中計入 – – – – – – – – (3,986) (3,986) At 31 December 2023 於二零二三年十二月三十一日 84,797 (88,913) (26,518) 902,906 (66,630) 33,595 (33,614) (285,890) 29,183 548,916 Charge (Credit) to profit or loss (Note 9) 於損益中扣除（計入）（附註 9 ） 13,265 (9,772) 9,829 862 (3,605) (403) 403 (43,520) 25,419 (7,522) Credit to other comprehensive income 於其他全面收益中計入 – – – – – – – – (4,795) (4,795) At 31 December 2024 於二零二四年十二月三十一日 98,062 (98,685) (16,689) 903,768 (70,235) 33,192 (33,211) (329,410) 49,807 536,599 As at 31 December 2024, the deferred tax liabilities amounting to RMB98,062,000 (2023: RMB84,797,000) was provided in respect of the temporary differences attributed to the PRC undistributed profits to the extent exceeding the investment plan which the directors of the Company decided to distribute. The Group has determined that the remaining portion of the profits derived from those PRC operating subsidiaries will be retained by those subsidiaries and not distributed in the foreseeable future, since the Group is in a position to control the timing of the reversal of the temporary differences, and it is probable that such differences will not reverse nor be subject to withholding tax in the foreseeable future. 19. 遞延稅項（續） 已確認的主要遞延稅項負債（資產）及於本 年度和過往年度變動如下： 於二零二四年十二月三十一日，本集團就 有關中國未分配利潤的暫時差額作出遞延 稅項負債撥備人民幣 98,062,000 元（二零 二三年：人民幣 84,797,000 元），該金額 已超過本公司董事決定分配之投資計劃的 金額。本集團已決定來自該等中國營運附 屬公司的利潤之餘下部分將由該等附屬公 司保留，且不會於可預見的將來分配，因 為本集團已就控制撥回暫時差額的時間作 好準備，且該等差額將不大可能於可預見 的將來撥回或須預繳稅項。