XML 73 R55.htm IDEA: XBRL DOCUMENT
v3.23.1

Income tax benefits (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Income tax benefits |
Schedule of income tax benefit | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended
​ | ​ | December 31,
​ |  | 2020 |  | 2021 |  | 2022
​ | ​ | RMB’000 | ​ | RMB’000 | ​ | RMB’000
Current income tax | ​ | (16,856) | ​ | (16,780) | ​ | (25,259)
Deferred income tax | ​ | 153,987 | ​ | 128,875 | ​ | 87,406
Income tax benefit | ​ | 137,131 | ​ | 112,095 | ​ | 62,147
​
Schedule of tax on the Group's loss before income tax differs from the theoretical amount statutory tax rate applicable to loss of the consolidated entities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended
​ | ​ | December 31,
​ |  | 2020 |  | 2021 |  | 2022
​ | ​ | RMB’000 |  | RMB’000 |  | RMB’000
Loss before income tax | ​ | 1,551,254 | ​ | 1,442,608 | ​ | 990,173
Tax calculated at PRC statutory income tax rate of 25% | ​ | 387,814 | ​ | 360,652 | ​ | 247,543
Differential of income tax rates applicable to subsidiaries | ​ | (145,000) | ​ | (161,199) | ​ | (119,211)
Expense not deductible for tax purposes | ​ | (35,455) | ​ | (10,169) | ​ | (5,659)
Incomes not subject to tax | ​ | 6,899 | ​ | 1,732 | ​ | 542
Tax losses and temporary differences for which no deferred income tax asset was recognized | ​ | (81,698) | ​ | (87,237) | ​ | (73,690)
Derecognization of deferred tax assets on tax losses | ​ | (3,137) | ​ | (23) | ​ | —
Additional deductible allowance for research and development expenses | ​ | 6,873 | ​ | 8,255 | ​ | 10,164
Utilization of previously unrecognized tax losses | ​ | 835 | ​ | 84 | ​ | 2,458
Income tax benefit | ​ | 137,131 | ​ | 112,095 | ​ | 62,147
​
Schedule of unused tax losses | ​
​ | ​ | ​ | ​ | ​
​ | ​ | At December 31,
​ |  | 2021 |  | 2022
​ | ​ | RMB’000 |  | RMB’000
Unused tax losses for which no deferred tax asset has been recognized | ​ | 1,982,709 |  | 2,525,806
​
Schedule of unused tax losses by expiration date | ​
​ | ​ | ​ | ​ | ​
​ | ​ | At December 31,
​ |  | 2021 |  | 2022
​ | ​ | RMB’000 |  | RMB’000
​ | ​ | ​ | ​ | ​
Year 2022 | ​ | 277,048 | ​ | 277,048
Year 2023 | ​ | 118,502 | ​ | 118,796
Year 2024 | ​ | 419,866 | ​ | 419,866
Year 2025 | ​ | 82,441 | ​ | 83,576
Year 2026 | ​ | 104,316 | ​ | 208,346
Year 2027 | ​ | — | ​ | 67,745
Year 2028 | ​ | 1,826 | ​ | 1,826
Year 2029 | ​ | 7,149 | ​ | 7,149
Year 2030 | ​ | 8,051 | ​ | 8,049
Year 2031 | ​ | 60,059 | ​ | 56,195
Year 2032 | ​ | — | ​ | 122,036
​

X
- References No definition available. + Details
Name: | ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carry forwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References No definition available. + Details
Name: | ocft_IfrsScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | ocft_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the expected amount of income tax expense for the year to the amount of income tax expense that would result from applying domestic federal and provincial statutory tax rates to pre tax income. + References No definition available. + Details
Name: | ocft_IfrsScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | ocft_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure expiry dates of the unused tax losses not recognized as deferred tax assets. + References No definition available. + Details
Name: | ocft_ScheduleOfUnusedTaxLossesExpiredTableTextBlock
Namespace Prefix: | ocft_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure unused tax losses. + References No definition available. + Details
Name: | ocft_ScheduleOfUnusedTaxLossesTableTextBlock
Namespace Prefix: | ocft_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration