Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 233 FOR THE YEAR ENDED 31 DECEMBER 2025 截至二零二五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 4. KEY SOURCES OF ESTIMATION UNCERTAINTY (Continued) Recognition of deferred tax assets As at 31 December 2025, a deferred tax asset of approximately RMB385,328,000 (2024: RMB329,410,000) in relation to unused tax losses for certain operating subsidiaries has been recognised in the Group’s consolidated statement of financial position as disclosed in Note 19. No deferred tax asset has been recognised on the tax losses of RMB3,378,052,000 (2024: RMB4,572,315,000) either due to the unpredictability of future profit streams. The realisability of the deferred tax asset mainly depends on whether sufficient taxable profits will be available in the future or taxable temporary differences are expected to reverse in the same period as the expected reversal of the deductible temporary differences, which is a key source of estimation uncertainty. The uncertainty would depend on how the ongoing uncertain macroeconomic and geopolitical environment, which includes the impact of changes in global trade (e.g. new or increase tariffs and import duties), persistent effects of climate- related matters, inflation, volatility in foreign exchange rates, increased interest rates, changes in commodity pricing, volatility in energy prices and financial market turbulence. In cases where the actual future taxable profits generated are less or more than expected, or change in facts and circumstances which result in revision of future taxable profits estimation, a material reversal or further recognition of deferred tax assets may arise, which would be recognised in profit or loss for the period in which such a reversal or further recognition takes place. 4. 估計不確定因素的主要來源 （續） 確認遞延稅項資產 如附註 1 9 所披露，於二零二五年十二 月三十一日，就若干營運附屬公司的未 使用稅項虧損而言，已於本集團綜合財 務狀況表內確認遞延稅項資產約人民幣 3 8 5 , 3 2 8 , 0 0 0 元（二零二四年：人民幣 329,410,000 元）。因未來溢利流不可預 測，概無就稅項虧損人民幣 3,378,052,000 元（二零二四年：人民幣 4,572,315,000 元）確認遞延稅項資產。遞延稅項資產是否 可變現主要取決於日後是否會有足夠的應 課稅溢利或應課稅暫時差額是否預計會在 可抵扣暫時差額預期撥回的同一期間內撥 回，此乃估計不確定性的主要來源。該不 確定性取決於持續不確定的宏觀經濟及地 緣政治環境，包括全球貿易變化的影響（例 如新增或提高關稅與進口稅）、氣候相關事 項、通貨膨脹、匯率波動、利率上升、商 品定價變化、能源價格波動及金融市場動 盪的持續影響。倘實際產生的未來應課稅 溢利低於或超過預期，或導致對未來應課 稅溢利估計進行修訂的事實及情況發生改 變，則可能導致遞延稅項資產出現重大撥 回或未來確認，其將於該撥回或未來確認 發生期間於損益中確認。