Interim Report 2018

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2018 截至二零一八年六月三十日止六個月 舜宇光學科技（集團）有限公司 2018 中期報告 77 6. INCOME TAX EXPENSE For the six months ended 30 June 截至六月三十日止六個月 2018 2017 二零一八年 二零一七年 RMB’000 RMB’000 人民幣千元 人民幣千元 (unaudited) (unaudited) （未經審核） （未經審核） Current tax: 即期稅項： – The People’s Republic of China (the “PRC”) Enterprise Income Tax calculated  at the prevailing tax rates ranged from 15% to 25% －以介乎 15% 至 25% 的現行稅率計算的中華人民共和國（「中國」）企業所得稅 68,787 200,410 Deferred tax (Note 14): 遞延稅項（附註 14 ）： – Current period －本期間 153,833 36,625 222,620 237,035 No provision for Hong Kong profits tax has been made in the condensed consolidated statement of profit or loss and other comprehensive income as the Group had no assessable profits arising in Hong Kong for both periods. 7A.DISPOSAL OF SUBSIDIARIES According to the reorganisation proposal authorised by the Board of Directors, the Group entered into a sale agreement in March 2018 to fully dispose its equity interest in Shanghai Sunny Hengping Scientific Instrument Company Limited and Qingdao Sunny Hengping Instrument Company Limited to the non-controlling shareholders with the net liabilities of approximately RMB779,000 and RMB78,000 respectively, the consideration was nil and the disposal gains of RMB857,000 was recognised in the current interim period. 6. 所得稅開支 由於本集團於兩個期間並無於香港產生應課 稅溢利，故簡明綜合損益及其他全面收益表 當中不存在香港利得稅撥備。 7A. 出售附屬公司 根據董事會授權的重組方案，本集團於二零 一八年三月訂立銷售協議，向非控股股東出 售其於上海舜宇恆平科學儀器有限公司及青 島舜宇恆平儀器有限公司的全部股本權益， 負債淨額分別約為人民幣 779,000 元及人民 幣 78,000 元，代價為零，且出售收益人民幣 857,000 元於本中期期間確認。