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 85 14. 遞延稅項（續） 於本年度及過往年度確認的主要遞延稅項負 債（資產）及其變動如下： 附註： 根據財稅 [2018]54 號「稅務總局關於設備 及器具扣除有關企業所得稅政策的通知」， 本集團於二零一八年一月一日至二零二零 年十二月三十一日期間新購置的單位價值 不超過人民幣 5,000,000 元的設備可一次 性支付，並於計算有關期間的所得稅開支 時扣除。據此，本集團於本中期期間就 加速折舊確認的遞延稅項負債為人民幣 147,458,000 元。 14.DEFERRED TAXATION (Continued) The following are the major deferred tax liabilities (assets) recognised and movements thereon during the current and prior years: Withholding tax on distributed profit from the PRC Allowance for inventories and doubtful debts Deferred subsidy income Accelerated depreciation Others Total 來自中國 已分配利潤 的預扣稅 存貨及 壞賬撥備 遞延 補貼收入 加速折舊 其他 合計 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 (Note) （附註） At 1 January 2017 (audited) 於二零一七年一月一日（經審核） 5,595 (24,534) (1,267) 28,269 (2,083) 5,980 Charge (credit) to profit or loss 於損益中扣除（計入） 43,734 1,811 (5,758) 29,297 (8,604) 60,480 At 31 December 2017 (audited) 於二零一七年十二月三十一日（經審核） 49,329 (22,723) (7,025) 57,566 (10,687) 66,460 Effect arising from initial application of HKFRS 9 初次應用香港財務報告準則第 9 號之影響 – – – – 6,215 6,215 At 1 January 2018 (restated) 於二零一八年一月一日（經重申） 49,329 (22,723) (7,025) 57,566 (4,472) 72,675 Charge (credit) to profit or loss (Note 6) 於損益中扣除（計入）（附註 6 ） 12,030 (3,328) (828) 147,458 (1,499) 153,833 Charge to other comprehensive income 於其他全面收益中扣除 – – – – 496 496 At 30 June 2018 (unaudited) 於二零一八年六月三十日（未經審核） 61,359 (26,051) (7,853) 205,024 (5,475) 227,004 Note: According to Caishui [2018] No. 54 “Notice regarding to the deduction of business income taxes on equipments and devices established by the tax authority”, the equipment newly acquired by the Group from 1 January 2018 to 31 December 2020 with unit value of no more than RMB5,000,000, is allowed to be expensed all at once and deducted in the calculation of income tax expense during the relevant period. The Group recognised the deferred tax liability of accelerated depreciation amounting to RMB147,458,000 during the current interim period accordingly.