片仔癀：当资产的账面价值大于其计税基础时，形成应纳税暂时性差异，计提递延所得税负债

证券之星08-10 15:34

证券之星消息，片仔癀(600436)08月10日在投资者关系平台上答复投资者关心的问题。

投资者提问：请问贵公司2025年年报，为什么权益法核算长期股权投资中漳州圆山大健康产业投资基金合伙企业（有限合伙）投资损益215,958,193.65需要计提递延所得税负债，其它投资基金投资收益不需计提？

片仔癀回复：尊敬的投资者您好，公司依据准则规定，当资产的账面价值大于其计税基础时，形成应纳税暂时性差异，计提递延所得税负债；当资产的账面价值小于其计税基础时，形成可抵扣暂时性差异，在未来很可能取得足够应纳税所得额用以抵扣该差异的前提下，计提递延所得税资产。感谢您的关注！

本文数据来源于上海证券交易所e互动，仅供参考不构成投资建议。

相关 ETF

责任编辑：陈思雨

免责声明：本文观点仅代表作者个人观点，不构成本平台的投资建议，本平台不对文章信息准确性、完整性和及时性做出任何保证，亦不对因使用或信赖文章信息引发的任何损失承担责任。

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