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Deferred income tax

12 Months Ended

Dec. 31, 2024

Deferred income tax

Deferred income tax

35   Deferred income tax

(a) Deferred tax assets

The movements of deferred tax assets were as follows:

​

​	​	​	​	​	​	​	​	​
​		​		Accelerated		​		​
​	​	​	​	amortization	​	​	​	​
​	​	​	​	of intangible	​	​	​	​
​	​	Tax losses	​	assets	​	Others	​	Total
​	​	RMB’000	​	RMB’000	​	RMB’000	​	RMB’000
​	​	​	​	​	​	​	​	​
At December 31, 2022		542,241	​	185,248		51,906	​	779,395
Recognized in the profit or loss	​	40,384	​	(27,336)	​	359	​	13,407
At December 31, 2023	​	582,625	​	157,912	​	52,265	​	792,802
Recognized in the profit or loss		(422,992)		(31,479)		(20,970)		(475,441)
At December 31, 2024	​	159,633	​	126,433	​	31,295	​	317,361

​

​

35   Deferred income tax (Continued)

​

(b) Deferred tax liabilities

The movements of deferred tax liabilities were as follows:

​

​	​	​	​	​	​	​
​		Intangible		​		​
​	​	assets	​	​	​	​
​	​	acquired	​	​	​	​
​	​	through	​	​	​	​
​	​	business	​	​	​	​
​	​	combination	​	Others	​	Total
​	​	RMB’000	​	RMB’000	​	RMB’000
At December 31, 2022		5,196		13,436		18,632
Recognized in the profit or loss	​	(3,117)	​	11,090	​	7,973
At December 31, 2023	​	2,079	​	24,526	​	26,605
Recognized in the profit or loss		(2,079)		(20,970)		(23,049)
At December 31, 2024	​	—	​	3,556	​	3,556

​

(c)Offsetting of deferred tax assets and deferred tax liabilities

​

​	​	​	​	​	​	​
​		As at 31 December
​		2022		2023		2024
​	​	RMB’000	​	RMB’000	​	RMB’000
Deferred tax assets	​	779,395	​	792,802	​	317,361
Set-off of deferred tax liabilities	​	(13,436)	​	(24,526)	​	(3,556)
​	​	765,959	​	768,276	​	313,805

​

The deferred income tax for the year ended December 31, 2024 was mainly due to a reversal of deferred income tax assets. The Group considered that a reversal of deferred income tax assets in the amount of RMB454,471,000 for the year ended December 31, 2024 was appropriate, after taking into account (i) the discontinuation of cloud services and its corresponding impact on the business and operations of the Group, (ii) the challenging macroenvironment of the industry that the Group operates in and the Group’s expected growth, and (iii) the recent performance and expected growth of the various businesses of the Group.

​

​	​	​	​	​	​	​
​		As at 31 December
​		2022		2023		2024
​	​	RMB’000	​	RMB’000	​	RMB’000
​	​	​	​	​	​	​
Deferred tax liabilities	​	18,632	​	26,605	​	3,556
Set-off of deferred tax assets	​	(13,436)	​	(24,526)	​	(3,556)
​	​	5,196	​	2,079	​	—

​

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- References

No definition available.

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- Definition

The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2024-03-27

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