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 238 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 20. 遞延稅項（續） 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： 於二零二三年十二月三十一日，本集團 就有關中國未分配利潤的暫時差額作出 遞延稅項負債撥備人民幣 84,797,000 元 （二零二二年十二月三十一日：人民幣 128,192,000 元），該金額已超過本公司董 事決定分配之投資計劃的金額。本集團已 決定來自該等中國營運附屬公司的利潤之 餘下部分將由該等附屬公司保留，且不會 於可預見的將來分配，因為本集團已就控 制撥回暫時差額的時間作好準備，且該等 差額將不大可能於可預見的將來撥回或須 預繳稅項。 20. 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 undistributed profit from the PRC Allowance for inventories and ECL provision Deferred subsidy income Accelerated depreciation Accrued bonus Right-of- use assets Lease liabilities Tax losses 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 使用權 資產 租賃負債 稅項虧損 其他 總額 RMB’000 RMB’000 RMB’000 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 人民幣千元 人民幣千元 人民幣千元 At 1 January 2022 於二零二二年一月一日 157,371 (111,932) (26,679) 810,002 (95,741) – – – 27,218 760,239 Adjustment 調整 – – – – – 27,856 (27,856) – – – At 1 January 2022 (Restated) 於二零二二年一月一日（經重列） 157,371 (111,932) (26,679) 810,002 (95,741) 27,856 (27,856) – 27,218 760,239 (Credit) Charge to profit or loss (Note 9) 於損益中（扣除）計入（附註 9 ） (29,179) 17,694 (16,553) 106,432 (2,757) 8,145 (8,321) (232,649) (5,914) (163,102) Credit to other comprehensive income 於其他全面收益中扣除 – – – – – – – – (7,707) (7,707) Derecognised on disposal of a subsidiary 出售一家附屬公司時終止確認 – 1,399 2,314 – – – – – – 3,713 At 31 December 2022 (Restated) 於二零二二年十二月三十一日（經重列） 128,192 (92,839) (40,918) 916,434 (98,498) 36,001 (36,177) (232,649) 13,597 593,143 (Credit) Charge to profit or loss (Note 9) 於損益中（扣除）計入（附註 9 ） (43,395) 3,926 14,400 (13,528) 31,868 (2,406) 2,563 (53,241) 19,572 (40,241) Credit to other comprehensive income 於其他全面收益中扣除 – – – – – – – – (3,986) (3,986) At 31 December 2023 於二零二三年十二月三十一日 84,797 (88,913) (26,518) 902,906 (66,630) 33,595 (33,614) (285,890) 29,183 548,916 As at 31 December 2023, the deferred tax liabilities amounting to RMB84,797,000 (31 December 2022: RMB128,192,000) was provided in respect of the temporary differences attributed to the PRC undistributed profits to the extent exceeding the investment plan which the directors of the Company decided to distribute. The Group has determined that the remaining portion of the profits derived from those PRC operating subsidiaries will be retained by those subsidiaries and not distributed in the foreseeable future, since the Group is in a position to control the timing of the reversal of the temporary differences, and it is probable that such differences will not reverse nor be subject to withholding tax in the foreseeable future.