Interim Report 2020

72 Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2020 FOR THE SIX MONTHS ENDED 30 JUNE 2020 截至二零二零年六月三十日止六個月 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 13. DEFERRED TAXATION For the purpose of presentation in the condensed consolidated statement of financial position, certain deferred tax assets and liabilities have been offset. The following is the analysis of the deferred tax balances for financial reporting purposes: 30 June 2020 31 December 2019 二零二零年 六月三十日 二零一九年 十二月三十一日 RMB’ 000 RMB’ 000 人民幣千元 人民幣千元 (unaudited) (audited) （未經審核） （經審核） Deferred tax assets 遞延稅項資產 (150,272) (131,178) Deferred tax liabilities 遞延稅項負債 824,134 684,836 673,862 553,658 The following are the major deferred tax liabilities (assets) recognised and movements thereon during the current and prior periods: Withholding tax on distributed profit from the PRC Allowance for inventories and ECL provision Deferred subsidy income Accelerated depreciation Accrued bonus Others Total 來自中國已分配 利潤的預繳稅 存貨撥備及預期 信貸虧損撥備 遞延補貼收入 加速折舊 應計獎金 其他 總額 RMB’000 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 人民幣千元 At 1 January 2019 (audited) 於二零一九年一月一日（經審核） 80,859 (32,456) (9,288) 314,493 (7,248) 14,369 360,729 Charge (credit) to profit or loss 於損益中扣除（計入） 39,673 (24,929) (577) 227,129 (48,864) (13,167) 179,265 Acquired on acquisition of a subsidiary 收購一家附屬公司所得 – – – – – 13,664 13,664 At 31 December 2019 (audited) 於二零一九年十二月三十一日（經審核） 120,532 (57,385) (9,865) 541,622 (56,112) 14,866 553,658 (Credit) charge to profit or loss (Note 6) 於損益中（計入）扣除（附註 6 ） (6,332) (13,390) 2,938 142,370 (10,045) 4,663 120,204 Credit to other comprehensive income 計入其他全面收益 – – – – – – – At 30 June 2020 (unaudited) 於二零二零年六月三十日（未經審核） 114,200 (70,775) (6,927) 683,992 (66,157) 19,529 673,862 13. 遞延稅項 就呈列簡明綜合財務狀況表而言，已抵銷 若干遞延稅項資產及負債。就財務報告目 的而對遞延稅項結餘的分析如下： 於本期間及過往期間確認的主要遞延稅項 負債（資產）及其變動如下：