Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 203 舜宇光學科技（集團）有限公司 • 2023 年報 4. KEY SOURCES OF ESTIMATION UNCERTAINTY (Continued) Fair value measurement of financial instruments As at 31 December 2023, certain of the Group’s financial instruments, including unlisted equity instruments amounting to RMB31,853,000 (2022: unlisted equity instruments amounting to RMB187,678,000) and foreign currency options contracts amounting to RMB5,206,000 (2022: RMB17,147,000) are measured at Level 3 fair values. In estimating the fair value, the Group uses market-observable data to the extent it is available. When market observable data are not available, the Group uses valuation techniques that include inputs that are not based on market-observable data to estimate the fair value of certain types of financial instruments. Note 37(c) provides detailed information about the valuation techniques, inputs and key assumptions used in the determination of the fair value of various financial assets and financial liabilities. Recognition of deferred tax assets As at 31 December 2023, a deferred tax asset of approximately RMB285,890,000 (2022: RMB232,649,000) in relation to unused tax losses for certain operating subsidiaries has been recognised in the Group’s consolidated statement of financial position as disclosed in Note 20. No deferred tax asset has been recognised on the tax losses of RMB4,449,883,000 (2022: RMB3,215,697,000) 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. The realisability of the deferred tax asset mainly depends on whether sufficient future profits or taxable temporary differences will be available in the future. In cases where the actual future taxable profits generated are less or more than expected, or change in facts and circumstances which result in revision of future taxable profits estimation, a material reversal or further recognition of deferred tax assets may arise, which would be recognised in profit or loss for the period in which such a reversal or further recognition takes place. 4. 估計不確定因素的主要來源 （續） 金融工具公允值計量 於二零二三年十二月三十一日，若干本集 團的金融工具，包括非上市權益工具人民 幣 31,853,000 元（二零二二年：非上市權 益工具人民幣 187,678,000 元）及外匯期權 合約人民幣 5,206,000 元（二零二二年：人 民幣 17,147,000 元）乃按第三級公允值計 量。估算公允值時，本集團在可用範圍內 採用市場可觀察數據。倘市場可觀察數據 無法獲得，本集團使用估值技術（包括並非 根據市場可觀察數據的輸入數據）估計若干 類型金融工具之公允值。附註 37(c) 載有有 關釐定各項金融資產及金融負債公允值所 使用的估值技術、輸入數據及主要假設之 詳情。 確認遞延稅項資產 如附註 2 0 所披露，於二零二三年十二 月三十一日，就若干營運附屬公司的未 使用稅項虧損而言，已於本集團綜合財 務狀況表內確認遞延稅項資產約人民幣 2 8 5 , 8 9 0 , 0 0 0 元（二零二二年：人民幣 2 3 2 , 6 4 9 , 0 0 0 元）。因未來溢利流不可 預測或不可能在其屆滿前有可動用的未 動用稅項虧損，概無就稅項虧損人民幣 4,449,883,000 元（二零二二年：人民幣 3,215,697,000 元）確認遞延稅項資產。遞 延稅項資產是否可變現取決於日後是否會 有足夠的未來溢利或可課稅暫時差額。倘 日後實際產生的可扣稅溢利低於或超過預 期，或導致對未來可扣稅溢利估計進行修 訂的事實及情況發生改變，則可能導致遞 延稅項資產出現重大撥回或未來確認，其 將於該撥回或未來確認發生期間於損益中 確認。