Annual Report 2019

246 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 31 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。 遞延所得稅資產及負債於本年度之變動 如下： 於 二 零 一 九 年 十 二 月 三 十 一 日，本 集團有估計未動用稅項虧損為港幣 101 , 678 , 000 元（二零一八年：港幣 268,624,000 元，有效期為四至六年（二 零一八年：五至七年），並估算未動用稅 項虧損港幣 299,377,000 元（二零一八 年：港幣 316,958,000 元）可無限期用於 抵銷相對於其中的有產生虧損之公司的 未來應稅利潤。 31 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 movement in deferred income tax assets and liabilities during the year is as follows: Accelerated tax depreciation Provision for impairment loss on trade receivables Provision for inventories Tax losses Total of deferred tax assets Decelerated tax depreciation Revaluation of properties Withholding tax on distributable profit of subsidiaries in the PRC Others Total of deferred tax liabilities Net 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 遞延稅項資產 總額 減速折舊抵免 物業重估 於中國附屬 公司之可分配 利潤之預提 稅項 其他 遞延稅項負債 總額 淨總額 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 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 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 At 1 January 2018 於二零一八年一月一日 (12,577) (5,489) (2,262) (5,876) (26,204) 11,549 32,101 8,529 1,069 53,248 27,044 (Credited)/charged to profit or loss 扣減╱（計入）損益 (2,854) (1,313) (910) (1,766) (6,843) 2,812 2,319 – (356) 4,775 (2,068) Charged to other comprehensive income 扣減其他全面綜合收益 – – – – – – 5,077 – – 5,077 5,077 Exchange differences 匯兌差額 204 418 (3) 480 1,099 (812) (720) – (3) (1,535) (436) At 31 December 2018 於二零一八年十二月三十一日 (15,227) (6,384) (3,175) (7,162) (31,948) 13,549 38,777 8,529 710 61,565 29,617 At 1 January 2019 於二零一九年一月一日 (15,227) (6,384) (3,175) (7,162) (31,948) 13,549 38,777 8,529 710 61,565 29,617 (Credited)/charged to profit or loss （計入）╱扣減損益 (281) 3,457 (305) (950) 1,921 (3,237) 925 2,417 (709) (604) 1,317 Credited to other comprehensive income 計入其他全面綜合收益 – – – – – – (4,606) – – (4,606) (4,606) Exchange differences 匯兌差額 (4) 53 (31) (90) (72) (50) (352) – (1) (403) (475) At 31 December 2019 於二零一九年十二月三十一日 (15,512) (2,874) (3,511) (8,202) (30,099) 10,262 34,744 10,946 – 55,952 25,853 As at 31 December 2019, the Group has estimated unused t ax l osses o f HK$101 , 678 , 000 ( 2018 : HK$268,624,000) which shall expire in four to six years (2018: five to seven years) and estimated unused tax losses of HK$299,377,000 (2018: HK$316,958,000) are available indefinitely for offsetting against future taxable profits of the companies in which the losses arise.