Annual Report 2021

236 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2021 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 19. 遞延稅項 就綜合財務狀況表的呈列而言，若干遞延 稅項資產及負債已經抵銷。用作財務報告 目的的遞延稅項結餘分析如下： 已確認的主要遞延稅項負債（資產）及於本 年度和過往年度變動如下： 19. DEFERRED TAXATION For the purpose of presentation in the 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: 31/12/2021 31/12/2020 二零二一年 十二月三十一日 二零二零年 十二月三十一日 RMB’000 RMB’000 人民幣千元 人民幣千元 Deferred tax assets 遞延稅項資產 (255,651) (207,332) Deferred tax liabilities 遞延稅項負債 1,015,890 888,809 760,239 681,477 The following are the major deferred tax liabilities (assets) recognised and movements thereon during the current and prior years: Withholding tax on undistributed profit from the PRC Allowance for inventories and ECL provision Deferred subsidy income Accelerated depreciation Accrued bonus Others Total 中國未分配 利潤預繳稅 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 2020 於二零二零年一月一日 120,532 (57,385) (9,865) 541,622 (56,112) 14,866 553,658 Charge (Credit) to profit or loss (Note 9) 於損益中計入（扣除）（附註 9 ） 25,205 (33,971) 1,544 170,504 (41,407) 2,595 124,470 Charge to other comprehensive income 計入其他全面收益 – – – – – 3,349 3,349 At 31 December 2020 於二零二零年十二月三十一日 145,737 (91,356) (8,321) 712,126 (97,519) 20,810 681,477 Charge (Credit) to profit or loss (Note 9) 於損益中計入（扣除）（附註 9 ） 11,634 (20,576) (18,358) 97,876 1,778 5,912 78,266 Charge to other comprehensive income 計入其他全面收益 – – – – – 496 496 At 31 December 2021 於二零二一年十二月三十一日 157,371 (111,932) (26,679) 810,002 (95,741) 27,218 760,239