Interim Report 2024

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2024 截至二零二四年六月三十日止六個月 83 舜宇光學科技（集團）有限公司 • 2024 中報 13. 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 2024 31 December 2023 二零二四年六月三十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 (Unaudited) (Audited) （未經審核）（經審核） Deferred tax assets 遞延稅項資產 (197,115) (204,024) Deferred tax liabilities 遞延稅項負債 742,652 752,940 545,537 548,916 The following are the major deferred tax liabilities (assets) recognised and movements thereon during the current and preceding interim periods: 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 loss 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 於損益中（計入）扣除 (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 (Audited) 於二零二三年十二月三十一日（經審核） 84,797 (88,913) (26,518) 902,906 (66,630) 33,595 (33,614) (285,890) 29,183 548,916 (Credit) charge to profit or loss (Note 6) 於損益中（計入）扣除（附註 6 ） (3,100) 11,789 4,753 (951) (8,819) (1,509) 1,469 (10,052) 3,041 (3,379) At 30 June 2024 (Unaudited) 於二零二四年六月三十日（未經審核） 81,697 (77,124) (21,765) 901,955 (75,449) 32,086 (32,145) (295,942) 32,224 545,537 13. 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：於本中期期間及過往中期期間確認的主要遞延稅項負債（資產）及其變動如下：