Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 228 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 31 遞延所得稅項 遞延所得稅項於本年度之變動如下： 倘若存在法定可執行之權利以將可收回 稅項與當期所得稅負債抵銷，而遞延所得 稅項與同一財政機關相關時，遞延所得稅 項資產及負債可予以抵銷。 31 DEFERRED INCOME TAX As at 31 December 於十二月三十一日 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 港幣千元 港幣千元 Deferred income tax assets 遞延所得稅項資產 (467) – Deferred income tax liabilities 遞延所得稅項負債 23,448 20,339 22,981 20,339 The movements of deferred income tax during the year are as follows: Year ended 31 December 截至十二月三十一日止年度 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 港幣千元 港幣千元 At beginning of the year 年初 20,339 25,853 Charged/(credited) to profit or loss 扣減╱（計入）損益 3,423 (6,370) Credited to other comprehensive income 計入其他全面收益 (1,208) (287) Exchange differences 匯兌差額 427 1,143 At end of the year 年末 22,981 20,339 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.