Annual Report 2020

FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 238 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 31 遞延所得稅項 （續） 遞延所得稅資產及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： 遞延所得稅資產 31 DEFERRED INCOME TAX (continued) 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: Deferred income tax assets Decelerated tax depreciation Provision for impairment loss on trade receivables Provision for inventories Tax losses Total deferred tax assets 減速稅務折舊 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 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 2019 於二零一九年一月一日 (15,210) (24) (1,225) (2,132) (18,591) (Credited)/charged to profit or loss （計入）╱扣減損益 (281) 9 (1,001) 149 (1,124) Exchange differences 匯兌差額 289 1 11 – 301 At 31 December 2019 於二零一九年十二月三十一日 (15,202) (14) (2,215) (1,983) (19,414) At 1 January 2020 於二零二零年一月一日 (15,202) (14) (2,215) (1,983) (19,414) Charged/(credited) to profit or loss 扣減╱（計入）損益 497 (1,146) 191 (6,003) (6,461) Exchange differences 匯兌差額 (708) (4) (131) (17) (860) At 31 December 2020 於二零二零年十二月三十一日 (15,413) (1,164) (2,155) (8,003) (26,735)