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 239 舜宇光學科技（集團）有限公司 • 2023 年報 20. 遞延稅項（續） 於報告期末，本集團有未使用稅項虧損 約人民幣 6 , 3 5 2 , 7 7 4 , 0 0 0 元（二零二二 年：人民幣 4,766,689,000 元）可供用於 抵銷未來溢利。已就其中虧損約人民幣 1,902,891,000 元（二零二二年：人民幣 1,550,992,000 元）確認遞延稅項資產。因 未來溢利流不可預測或不可能在其屆滿前 有可使用的未使用稅項虧損，概無就餘下 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。 在未確認稅項虧損中，中國非高新技 術附屬公司產生的稅項虧損為人民幣 6 8 2 , 3 7 1 , 0 0 0 元（二零二二年：人民幣 335,983,000 元）可於最多五年內結轉，並 將於二零二四年至二零二八年（二零二二 年：二零二三年至二零二七年）到期。而中 國高新技術附屬公司產生的稅項虧損為人 民幣 3,191,831,000 元（二零二二年：人民 幣 2,486,801,000 元），可於最多十年內結 轉，到期期限根據財稅 [2018]76 號文由五 年增至十年，將於二零二四年至二零三三 年（二零二二年：二零二三年至二零三二 年）到期。其他稅項虧損可無限期結轉。 經參考財務預算，本公司董事相信，日後 將有充足未來應課稅溢利或可動用應課稅 暫時差額以變現已就稅項虧損及其他暫時 差額確認的遞延稅項資產。 於報告期末，本集團可扣稅暫時差額為人 民幣 1,356,000 元（二零二二年：無）。由 於不大可能有應稅溢利可用來抵扣可扣稅 暫時差額，故未就該可扣稅暫時差額確認 遞延稅項資產。 21. 就收購物業、機器及設備已 支付的按金 本集團就興建廠房樓宇以及收購位於中國 及其他地區的機器及設備以供其生產機器 擴張而支付按金。 截至二零二三年十二月三十一日止年度， 本集團就收購物業、機器及設備已支付的 按金金額約為人民幣 477,210,000 元（二零 二二年：人民幣 443,241,000 元），並將金 額約為人民幣 234,865,000 元（二零二二 年：人民幣 424,824,000 元）的按金轉撥至 物業、機器及設備。 20. DEFERRED TAXATION (Continued) At the end of the reporting period, the Group had unused t ax l os ses o f app r ox ima t e l y RMB6,352,774,000 (2022: RMB4,766,689,000) available for offset against future profits. A deferred tax asset has been recognised in respect of approximately RMB1,902,891,000 (2022: RMB1,550,992,000) of such losses. No deferred tax asset has been recognised in respect of the remaining 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. Among the unrecognised tax losses, the tax losses arising from the PRC non high-tech subsidiaries of RMB682,371,000 (2022: RMB335,983,000) can be carried forward for maximum of five years and will expire during 2024 to 2028 (2022: 2023 to 2027) while the tax losses arising from the PRC high-tech subsidiaries of RMB3,191,831,000 (2022: RMB2,486,801,000) can be carried forward for maximum of ten years and will expire during 2024 to 2033 (2022: 2023 to 2032) according to Caishui [2018] No. 76. which has extended the expiration period from five years to ten years. Other tax losses may be carried forward indefinitely. By reference to financial budgets, the directors of the Company believe that there will be sufficient future taxable profits or taxable temporary differences available in the future for the realisation of deferred tax assets which have been recognised in respect of tax losses and other temporary differences. At the end of the reporting period, the Group has deductible temporary differences of RMB1,356,000 (2022: nil). No deferred tax asset has been recognised in relation to such deductible temporary difference as it is not probable that taxable profit will be available against which the deductible temporary differences can be utilised. 21. DEPOSITS PAID FOR ACQUISITION OF PROPERTY, PLANT AND EQUIPMENT The deposits are paid for construction of factory buildings, acquisition of plants and equipment located in the PRC and other regions for the expansion of the Group’s production plants. Du r i ng t he yea r ended 31 Decembe r 2023, t he Gr oup paid an amount of approximately RMB477,210,000 (2022: RMB443,241,000) as the deposits for acquisition of property, plant and equipment and transferred an amount of approximately RMB234,865,000 (2022: RMB424,824,000) to property, plant and equipment.