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 239 舜宇光學科技（集團）有限公司 • 2024 年報 19. DEFERRED TAXATION (Continued) At the end of the reporting period, the Group had unused t ax l os ses o f app r ox ima t e l y RMB6,767,173,000 (2023: RMB6,352,774,000) available for offset against future profits. A deferred tax asset has been recognised in respect of approximately RMB2,194,858,000 (2023: RMB1,902,891,000) of such losses. No deferred tax asset has been recognised in respect of the remaining tax losses of RMB4,572,315,000 (2023: RMB4,449,883,000) either due to the unpredictability of future profit streams or because it is not probable that the unused tax losses will be available for utilisation before their expiry. Among the unrecognised tax losses, the tax losses arising from the PRC non high-tech subsidiaries of RMB778,516,000 (2023: RMB682,371,000) can be carried forward for maximum of five years and will expire during 2025 to 2029 (2023: 2024 to 2028) while the tax losses arising from the PRC high-tech subsidiaries of RMB3,725,879,000 (2023: RMB3,191,831,000) can be carried forward for maximum of ten years and will expire during 2025 to 2034 (2023: 2024 to 2033) according to Caishui [2018] No. 76. which has extended the expiration period from five years to ten years. Other tax losses may be carried forward indefinitely. At the end of the reporting period, the Group has no unrecognised deductible temporary differences (2023: RMB1,356,000). No deferred tax asset has been recognised in relation to such deductible temporary difference as it is not probable that taxable profit will be available against which the deductible temporary differences can be utilised. By reference to financial budgets, the directors of the Company believe that there will be sufficient future taxable profits or taxable temporary differences available in the future for the realisation of deferred tax assets which have been recognised in respect of tax losses and other temporary differences. 19. 遞延稅項（續） 於報告期末，本集團有未使用稅項虧損 約人民幣 6 , 7 6 7 , 1 7 3 , 0 0 0 元（二零二三 年：人民幣 6,352,774,000 元）可供用於 抵銷未來溢利。已就其中虧損約人民幣 2,194,858,000 元（二零二三年：人民幣 1,902,891,000 元）確認遞延稅項資產。因 未來溢利流不可預測或不可能在其屆滿前 有可使用的未使用稅項虧損，概無就餘下 稅項虧損人民幣 4,572,315,000 元（二零 二三年：人民幣 4,449,883,000 元）確認遞 延稅項資產。 在未確認稅項虧損中，中國非高新技 術附屬公司產生的稅項虧損為人民幣 7 7 8 , 5 1 6 , 0 0 0 元（二零二三年：人民幣 682,371,000 元）可於最多五年內結轉，並 將於二零二五年至二零二九年（二零二三 年：二零二四年至二零二八年）到期。而中 國高新技術附屬公司產生的稅項虧損為人 民幣 3,725,879,000 元（二零二三年：人民 幣 3,191,831,000 元），可於最多十年內結 轉，到期期限根據財稅 [2018]76 號文由五 年增至十年，將於二零二五年至二零三四 年（二零二三年：二零二四年至二零三三 年）到期。其他稅項虧損可無限期結轉。 於報告期末，本集團並無未確認的可扣稅 暫時差額（二零二三年：人民幣 1,356,000 元）。由於不大可能有應課稅溢利可用來抵 扣可扣稅暫時差額，故未就該可扣稅暫時 差額確認遞延稅項資產。 經參考財務預算，本公司董事相信，日後 將有充足未來應課稅溢利或可動用應課稅 暫時差額以變現已就稅項虧損及其他暫時 差額確認的遞延稅項資產。