Annual Report 2018

270 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 29 Deferred tax Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset tax recoverable against current income tax liabilities and when the deferred income taxes relate to the same fiscal authority. The offset amounts are as follows: Year ended 31 December 於十二月三十一日 2018 2017 二零一八年 二零一七年 HK$’000 HK$’000 港幣千元 港幣千元 Deferred income tax assets to be recovered 待收回遞延所得稅資產 (18,399) (14,655) Deferred income tax liabilities to be settled 待結算遞延所得稅負債 48,016 41,699 Deferred income tax liabilities, net 遞延所得稅負債淨額 29,617 27,044 The movement in deferred income tax assets and liabilities during the year is as follows: Deferred tax assets Accelerated tax depreciation Provision for impairment loss on trade receivables Provision for inventories Tax losses Total 加速折舊抵免 應收賬款 減值損失撥備 存貨撥備 稅務虧損 合計 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 At 1 January 2017 於二零一七年一月一日 568 3,979 1,737 6,100 12,384 Credited/(charged) to profit or loss 計入╱（扣減）損益 1,025 927 520 (944) 1,528 Exchange differences 匯兌調整 (565) 583 5 720 743 At 31 December 2017 於二零一七年十二月三十一日 1,028 5,489 2,262 5,876 14,655 At 1 January 2018 於二零一八年一月一日 1,028 5,489 2,262 5,876 14,655 Credited/(charged) to profit or loss 計入╱（扣減）損益 42 1,313 910 1,766 4,031 Exchange differences 匯兌調整 608 (418) 3 (480) (287) At 31 December 2018 於二零一八年十二月三十一日 1,678 6,384 3,175 7,162 18,399 29 遞延稅項 遞延所得稅資產與負債在有關法定強制 執行權力抵消當期所得稅負債的可收回 稅款以及遞延所得稅與同一財政當局有 關時，予以抵消。抵消金額如下： 遞延所得稅資產及負債於本年度之變動 如下： 遞延稅項資產