Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 135 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) 綜合財務報表附註（續） FOR THE YEAR ENDED 31ST DECEMBER, 2021 截至二零二一年十二月三十一日止年度 24. 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： 於報告期末，本集團有未動用稅項虧 損約 138,316,000 港元（二零二零年： 76,257,000 港元）可抵銷未來溢利。已 就該等虧損約 59,611,000 港元（二零二 零年： 57,296,000 港元）確認遞延稅項 資產。由於無法預測未來溢利流，並無 就餘額約 78,705,000 港元（二零二零年： 18,961,000 港元）確認遞延稅項資產。 所有未確認的稅務虧損將於二零二四年 至二零二六年期間屆滿。於報告期末， 本集團因物業、廠房及設備減值產生的 可抵扣暫時性差異為 420,634,000 港元 （二零二零年：無）。已就有關可抵扣暫 時性差異約 240,741,000 港元（二零二零 年：無）確認遞延稅項資產。由於不大 可能獲得應課稅溢利可用作抵扣暫時性 差異，故並無就餘額約 179,893,000 港元 （二零二零年：無）確認遞延稅項資產。 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。 24. DEFERRED TAXATION The followings are the deferred tax liabilities (assets) recognised by the Group and movements thereon during the current and prior reporting years: Impairment of property, plant and equipment Tax losses Accelerated tax depreciation Undistributed earnings of the PRC subsidiaries Total 物業、廠房及 設備之減值 稅項虧損 加速稅項折舊 中國附屬公司之 未分派盈利 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, 2020 於二零二零年一月一日 – (8,663) 50,912 14,951 57,200 Charge to profit or loss 在損益扣除 – – 3,300 – 3,300 Exchange adjustments 匯兌調整 – (509) 3,163 880 3,534 At 31st December, 2020 於二零二零年 十二月三十一日 – (9,172) 57,375 15,831 64,034 (Credit) charge to profit or loss 在損益（計入）扣除 (60,185) – 552 1,292 (58,341) Exchange adjustments 匯兌調整 – (370) 2,319 638 2,587 At 31st December, 2021 於二零二一年 十二月三十一日 (60,185) (9,542) 60,246 17,761 8,280 At the end of the reporting period, the Group has unused tax losses of approximately HK$138,316,000 (2020: HK$76,257,000) available for offset against future profits. A deferred tax asset has been recognised in respect of approximately HK$59,611,000 (2020: HK$57,296,000) of such losses. No deferred tax asset has been recognised in respect of the remaining approximately HK$78,705,000 (2020: HK$18,961,000) due to the unpredictability of future profit streams. All unrecognised tax losses will expire in the years ranging from 2024 to 2026. At the end of the reporting period, the Group has deductible temporary differences arising from impairment of property, plant and equipment of HK$420,634,000 (2020: nil). A deferred tax asset has been recognised in respect of approximately HK$240,741,000 (2020: nil) of such deductible temporary difference. No deferred tax asset has been recognised in respect of the remaining approximately HK$179,893,000 (2020: nil) as it is not probable that taxable profit will be available against which the deductible temporary differences can be utilised. 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.