Annual Report 2008

Annual Report 2008 年報 125 19.DEFERRED TAXATION The following are the major deferred tax liabilities (assets) recognised and movements thereon during the current and prior years: Fair value adjustments on business combination Undistributable profits of PRC subsidiaries Allowance on inventories and doubtful debts Total 於業務合併的 公允價值 調整 中國 附屬公司 未分配利潤 存貨及 呆賬撥備 合計 RMB’000 RMB’000 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 人民幣千元 At 1 January 2007, 31 December 2007  and 1 January 2008 於二零零七年一月一日、二零零七年 十二月三十一日及二零零八年一月一日 – – – – Acquired on acquisition of a subsidiary  (note 33) 收購附屬公司所得（附註 33 ） 2,076 – – 2,076 Charge (credit) to consolidated income  statement for the year (note 8) 本年綜合收益表中的扣除（計入）（附註 8 ） – 5,920 (1,432) 4,488 At 31 December 2008 於二零零八年十二月三十一日 2,076 5,920 (1,432) 6,564 The following is the analysis of the deferred tax balances for financial reporting purposes: 2008 2007 二零零八年 二零零七年 RMB’000 RMB’000 人民幣千元 人民幣千元 Deferred tax assets 遞延稅項資產 (1,432) – Deferred tax liabilities 遞延稅項負債 7,996 – 6,564 – 19. 遞延稅項 已確認的主要遞延稅項負債和資產及本年和 前年度變動如下： 作財務報告目的的遞延稅項結餘分析如下：