Annual Report 2022

236 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 2022 2021 二零二二年 二零二一年 HK$’000 HK$’000 港幣千元 港幣千元 Deferred income tax assets 遞延所得稅項資產 (1,505) (467) Deferred income tax liabilities 遞延所得稅項負債 28,007 23,448 26,502 22,981 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 2022 2021 二零二二年 二零二一年 HK$’000 HK$’000 港幣千元 港幣千元 At beginning of the year 年初 22,981 20,339 (Credited)/charged to profit or loss （計入）╱扣減損益 (705) 3,423 Charged/(credited) to other comprehensive income 扣減╱（計入）其他全面收益 5,225 (1,208) Exchange differences 匯兌差額 (999) 427 At end of the year 年末 26,502 22,981 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.