Annual Report 2022

238 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 於二零二二年十二月三十一日，本集團有 估計未動用稅項虧損為港幣 68,780,000 元（二零二一年：港幣 45,948,000 元）， 有效期為三至十年（二零二一年：四 至十年），並估算未動用稅項虧損港幣 299,119,000 元（ 二 零 二 一 年： 港 幣 295,089,000 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。 於二零二二年十二月三十一日，本集團 有港幣 141,902,000 元（二零二一年：港 幣 165,950,000 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 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 At 1 January 2022 於二零二二年一月一日 36,633 10,879 47,512 Charged to profit or loss 扣減損益 309 3,126 3,435 Charged to other comprehensive income 扣減其他全面收益 5,225 – 5,225 Exchange differences 匯兌差額 (2,843) – (2,843) At 31 December 2022 於二零二二年十二月 三十一日 39,324 14,005 53,329 As at 31 December 2022, the Group has estimated unused tax losses of HK$68,780,000 (2021: HK$45,948,000) which shall expire in three to ten years (2021: four to ten years) and estimated unused tax losses of HK$299,119,000 (2021: HK$295,089,000) are available indefinitely for offsetting against future taxable profits of the companies in which the losses arise. As at 31 December 2022, the Group has deductible temporary differences of HK$141,902,000 (2021: HK$165,950,000) 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.