Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 265 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 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 5 , 6 9 1 , 5 7 6 , 0 0 0 元（二零二四 年：人民幣 6,767,173,000 元）可供用於 抵銷未來溢利。已就其中虧損約人民幣 2,313,524,000 元（二零二四年：人民幣 2,194,858,000 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 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。 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 1 3 7 , 9 4 7 , 0 0 0 元（二零二四年：人民幣 778,516,000 元）可於最多五年內結轉，並 將於二零二六年至二零三零年（二零二四 年：二零二五年至二零二九年）到期。而中 國高新技術附屬公司產生的稅項虧損為人 民幣 3,211,512,000 元（二零二四年：人民 幣 3,725,879,000 元），可於最多十年內結 轉，到期期限根據財稅 201876 號文由五年 增至十年，將於二零二六年至二零三五年 （二零二四年：二零二五年至二零三四年） 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（二零二四年：無）。 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。 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 RMB5,691,576,000 (2024: RMB6,767,173,000) available for offset against future profits. A deferred tax asset has been recognised in respect of approximately RMB2,313,524,000 (2024: RMB2,194,858,000) of such losses. No deferred tax asset has been recognised in respect of the remaining tax losses of RMB3,378,052,000 (2024: RMB4,572,315,000) 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 RMB137,947,000 (2024: RMB778,516,000) can be carried forward for maximum of five years and will expire during 2026 to 2030 (2024: 2025 to 2029) while the tax losses arising from the PRC high-tech subsidiaries of RMB3,211,512,000 (2024: RMB3,725,879,000) can be carried forward for maximum of ten years and will expire during 2026 to 2035 (2024: 2025 to 2034) 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 (2024: Nil). 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.