Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 245 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 8. 所得稅開支（續） 附註：（續） (b) 於二零二三年三月，財政部、稅務總局頒 佈二零二三年第 7 號公告《關於進一步完善 研發費用稅前加計扣除政策的公告》，根據 此公告，若干中國附屬公司有權就其截至 二零二五年及二零二四年十二月三十一日 止年度符合條件的研發費用按 100% 加計扣 除。 9. 分類為待售資產 於二零二五年十二月二十六日，本公司附 屬公司浙江舜宇光學有限公司與獨立第三 方達成若干協議，以出售上海鯤遊光電科 技公司（「 鯤遊 」）合共 2.87% 的股權。出售 代價為人民幣 56,087,000 元。 分類為待售資產的賬面值呈列如下： 8. INCOME TAX EXPENSE (Continued) Notes: (Continued) (b) In March 2023, the Ministry of Finance and the State Administration of Taxation released No. 7 announcement of 2023 named “Announcement on Further Improving the Policy on Pre-tax Deduction of Research and Development Expenses”, according to which certain PRC subsidiaries are entitled to an additional 100% tax deduction on eligible research and development expenses for the year ended 31 December 2025 and 2024. 9. ASSETS CLASSIFIED AS HELD FOR SALE On 26 December 2025, Zhejiang Sunny Optics Co., Ltd., a subsidiary of the Company, reached several agreements with independent third parties to dispose the total 2.87% equity interests in 上海鯤遊光電科技公司 (“ 鯤遊 ”). The consideration of the disposal was RMB56,087,000. The carrying value of assets classified as held for sale are presented below: 2025 2024 二零二五年 二零二四年 RMB’000 RMB’000 人民幣千元 人民幣千元 Asset held for sale-investments in an associate 待售資產－於聯營公司的投資 19,780 –