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 230 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 （續） 遞延所得稅項負債 於二零二一年十二月三十一日，本集團有 估計未動用稅項虧損為港幣 45,948,000 元 （二零二零年：港幣 40,677,000 元），有效 期為四至十年（二零二零年：三至五年）， 並估算未動用稅項虧損港幣 295,089,000 元（二零二零年：港幣 318,770,000 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。 於二零二一年十二月三十一日，本集團 有港幣 165,950,000 元（二零二零年：港 幣 190,248,000 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。 31 DEFERRED INCOME TAX (continued) Deferred income tax liabilities Revaluation of properties Withholding tax on distributable profit of subsidiaries in the PRC Total deferred tax liabilities 物業重估 於中國附屬公司 之可分配利潤 之預提稅項 遞延稅項 負債總額 HK$’000 HK$’000 HK$’000 港幣千元 港幣千元 港幣千元 At 1 January 2020 於二零二零年一月一日 34,321 10,946 45,267 Charged to profit or loss 扣減損益 5 86 91 Credited to other comprehensive income 計入其他全面收益 (287) – (287) Exchange differences 匯兌差額 2,003 – 2,003 At 31 December 2020 於二零二零年 十二月三十一日 36,042 11,032 47,074 At 1 January 2021 於二零二一年一月一日 36,042 11,032 47,074 Charged/(credited) to profit or loss 扣減╱（計入）損益 821 (153) 668 Credited to other comprehensive income 計入其他全面收益 (1,208) – (1,208) Exchange differences 匯兌差額 978 – 978 At 31 December 2021 於二零二一年 十二月三十一日 36,633 10,879 47,512 As at 31 December 2021, the Group has estimated unused tax losses of HK$45,948,000 (2020: HK$40,677,000) which shall expire in four to ten years (2020: three to five years) and estimated unused tax losses of HK$295,089,000 (2020: HK$318,770,000) are available indefinitely for offsetting against future taxable profits of the companies in which the losses arise. As at 31 December 2021, the Group has deductible temporary differences of HK$165,950,000 (2020: HK$190,248,000) 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.