Annual Report 2019

247 年報 ANNUAL REPORT 2019 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 （續） 於二零一九年十二月三十一日，本集團 有港幣 215,125,000 元（二零一八年：港 幣 240,402,000 元）的可扣減短暫性差 異，因未能確定有否應課稅溢利可予以 扣減，故並無確認為遞延稅項資產。 32 已終止經營業務 在二零一九年九月，本集團已終止經營 於中國的銅及黃銅材料的加工及貿易業 務。據此，已終止經營業務之財務結果 根據香港會計師公會頒布的《香港財務 報告準則》第 5 號「持有待售之非流動資 產及已終止經營業務」按已終止經營業 務呈列於綜合損益表及綜合全面收益表 中。比較數字已重列。所呈列財務表現 為截至二零一八年及二零一九年十二月 三十一日止年度。 31 DEFERRED TAX (continued) As at 31 December 2019, the Group has deductible temporary differences of HK$215,125,000 (2018: HK$240,402,000) which no deferred tax asset has been recognised, as it is not probable that taxable profit will be available against which the deductible temporary difference can be utilised. 32 DISCONTINUED OPERATION In September 2019, the Group discontinued the processing and trading of copper and brass products business in the PRC. Accordingly, the financial results of the discontinued business are presented in the consolidated statement of profit or loss and consolidated statement of comprehensive income as discontinued operation in accordance with HKFRS 5 “Non-current Assets Held for Sales and Discontinued Operation” issued by the HKICPA. Comparative figures have been restated. The financial performance presented is for the years ended 31 December 2018 and 2019.