Annual Report 2019

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2019 截至二零一九年十二月三十一日止年度 ANNUAL REPORT 2019 年度報告 135 22. 股本 23. 遞延稅項 以下為本集團確認之遞延稅項負債（資產）及於 本報告年度及以往報告年度之變動： 根據中國企業所得稅法，預扣稅乃向中國附屬 公司自二零零八年一月一日起所賺取之利潤而 宣派之股息徵稅。 22. SHARE CAPITAL Number of shares 股份數目 Share capital 股本 2019 & 2018 2019 & 2018 二零一九年及 二零一八年 二零一九年及 二零一八年 HK$’000 千港元 Ordinary shares of HK$0.10 each 每股面值 0.10 港元之普通股股份 Authorised: 法定股本： At 1st January, 2018, 31st December, 2018 and 31st December, 2019 於二零一八年一月一日、 二零一八年十二月三十一日及 二零一九年十二月三十一日 1,000,000,000 100,000 Issued and fully paid: 已發行及繳足股本： At 1st January, 2018 and 31st December, 2018 於二零一八年一月一日及 二零一八年十二月三十一日 796,824,000 79,682 Exercise of share options 行使購股權 20,820,000 2,082 At 31st December, 2019 於二零一九年十二月三十一日 817,644,000 81,764 23. DEFERRED TAXATION The followings are the deferred tax liabilities (assets) recognised by the Group and movements thereon during the current and prior reporting years: Tax losses Accelerated tax depreciation Undistributed earnings of the PRC subsidiaries Write- down of inventories Total 稅項虧損 加速稅項折舊 中國附屬公司之 未分派盈利 存貨撇減 總計 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 千港元 千港元 千港元 千港元 千港元 At 1st January, 2018 於二零一八年一月一日 — 43,496 21,524 (32) 64,988 Charge to profit or loss 在損益扣除 — 7,651 765 — 8,416 At 31st December, 2018 於二零一八年 十二月三十一日 — 51,147 22,289 (32) 73,404 (Credit) charge to profit or loss 在損益（計入）扣除 (8,663) (235) (6,089) 32 (14,955) Utilised during the year 年內已動用 — — (1,249) — (1,249) At 31st December, 2019 於二零一九年十二月 三十一日 (8,663) 50,912 14,951 — 57,200 Under the EIT Law of the PRC, withholding tax is imposed on dividends declared in respect of profits earned by the PRC subsidiaries from 1st January, 2008 onwards.