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Income Tax (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of income tax expense

		Year ended December 31,
		2018				2019				2020
		RMB’000				RMB’000				RMB’000
Current income tax expense			20,720				18,752				8,589
Deferred income tax benefit			(6,266	)			(9,144	)			(2,786	)
Total			14,454				9,608				5,803

Schedule of actual income tax expenses reported in consolidated statements of comprehensive income(loss)

		Year ended December 31,
		2018				2019				2020
		RMB’000				RMB’000				RMB’000
Income/(loss) before income taxes			67,899				(215,461	)			(406,980	)
Computed expected tax expense/(benefit)			16,975				(53,809	)			(86,039	)
Increase/(decrease) in income taxes resulting from:
Non-taxable income			-				(816	)			-
Non-taxable income due to disposal of subsidiaries			-				(2,440	)			-
Non-deductible expenses			1,766				25,099				6,463
Additional deduction for research and development expenses			(283	)			(2,353	)			(6,554	)
Preferential tax rate			166				11,370				4,727
Tax loss expired			1,619				6,271				12,128
EIT true-up difference			-				478				-
Tax rate differential on deferred tax items			5,152				31				-
Change in valuation allowance			(10,355	)			25,457				75,078
Others			(586	)			320				-
Total			14,454				9,608				5,803

Schedule of deferred income tax assets and liabilities

		As of December 31,
		2019				2020
		RMB’000				RMB’000
Deferred tax assets
Tax losses carried forward			84,066				152,728
Provision of other receivables			534				4,715
Deductible advertisement expenses			1,338				7,083
Accrued payroll and other expenses			2,735				1,990
Total gross deferred tax assets			88,673				166,516
Valuation allowance on deferred tax assets			(71,393	)			(146,471	)
Deferred tax assets, net of valuation allowance			17,280				20,045
Deferred tax liabilities
Capitalized contract costs			(15,914	)			(13,606	)
Equity investment gain			(771	)			(388	)
Operating lease			(1,050	)			(263	)
Surplus on revaluation			(9,430	)			(6,452	)
Total gross deferred tax liabilities			(27,165	)			(20,709	)
Net deferred tax liabilities			(9,885	)			(664	)

Schedule of consolidated balance sheets

		As of December 31,
		2019				2020
		RMB’000				RMB’000
Deferred tax assets			4,200				6,997
Deferred tax liabilities			(14,085	)			(7,661	)
Net deferred tax liabilities			(9,885	)			(664	)

Schedule of valuation allowance

		As of December 31,
		2019				2020
		RMB’000				RMB’000
Balance at the beginning of the year			53,854				71,393
Business combination			4,069				-
Disposal of subsidiaries			(4,394	)			-
Addition/(decrease) during the year			25,457				75,078
Reversal			(7,593	)			-
Balance at the end of the year			71,393				146,471

Schedule of non-current income tax payable

		As of December 31,
		2019				2020
		RMB’000				RMB’000
Beginning balance			6,801				26,085
Addition			19,284				7,633
Ending balance			26,085				33,718

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of non-current income tax payable.

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Tabular disclosure of the components of accumulated other comprehensive income (loss).

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-Publisher FASB
-Name Accounting Standards Codification
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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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