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INCOME TAX EXPENSE/(CREDIT) (Tables)
12 Months Ended
Dec. 31, 2018
INCOME TAX EXPENSECREDIT [Abstract]  
Disclosure Of Detailed Information about Components of Income Tax Expense Benefit [Text Block]
 
 
For the years ended December 31,
 
 
 
2018
 
 
2017
 
 
2016
 
 
 
RMB’000
 
 
RMB’000
 
 
RMB’000
 
Current Tax:
 
 
 
 
 
 
 
 
 
 
 
 
PRC Income Tax
 
 
-
 
 
 
5,185
 
 
 
2,166
 
Over-provision of PRC Income Tax in prior year
 
 
-
 
 
 
-
 
 
 
-
 
 
 
 
-
 
 
 
5,185
 
 
 
2,166
 
Deferred tax expense
 
 
209
 
 
 
4,556
 
 
 
3,415
 
 
 
 
209
 
 
 
9,741
 
 
 
5,581
 
Disclosure OF Detailed Information Of Effective Income Tax Rate Reconciliation Amount [Text Block]
Reconciliation between income tax expense (credit) and (loss) profit before taxation at applicable tax rates is as follows:
 
 
 
For the years ended December 31,
 
 
 
2018

RMB’000
 
 
2017

RMB’000
 
 
2016

RMB’000
 
Loss before taxation
 
 
(418,465
)
 
 
(78,285
)
 
 
(316,221
)
Tax calculated at a tax rate of 25%
 
 
(104,616
)
 
 
(19,571
)
 
 
(79,055
)
Tax effect on non-deductible expenses
 
 
-
 
 
 
-
 
 
 
30
 
Tax effect on different tax rates of group entities operating in other jurisdictions
 
 
588
 
 
 
218
 
 
 
3,840
 
Impairment losses on property, plant and equipment, and investment property that are not tax deductible
 
 
20,191
 
 
 
8,817
 
 
 
55,210
 
Impairment losses on land use right that are not tax deductible
 
 
1,064
 
 
 
353
 
 
 
2,380
 
Inventory provision that are not tax deductible
 
 
13,993
 
 
 
(683
)
 
 
23,176
 
Bad debts expense that are not tax deductible
 
 
79,057
 
 
 
6,232
 
 
 
-
 
Depreciation and amortization adjustments that are not tax deductible
 
 
(15,890
)
 
 
(15,617
)
 
 
-
 
Income tax refund that are not expected to receive
 
 
-
 
 
 
24,270
 
 
 
-
 
Net operating losses not recognized to deferred tax assets
 
 
5,822
 
 
 
5,722
 
 
 
-
 
Tax per financial statements
 
 
209
 
 
 
9,741
 
 
 
5,581
 
Disclosure Of Detailed Information About Deferred Tax Assets and Liabilities [Text Block]
Deferred tax (assets)/liabilities recognized in the consolidated statements of financial position and the movements during the years are as follows:
  
 
 
Dividend withholding
 
 
Inventory
 
 
Impairment
 
 
Bad debt
 
 
Net operating
 
 
Depreciation and
 
 
 
 
Deferred tax arising from:
 
tax
 
 
provision
 
 
loss
 
 
allowance
 
 
loss
 
 
amortization
 
 
Total
 
 
 
RMB’000
 
 
RMB’000
 
 
RMB’000
 
 
RMB’000
 
 
RMB’000
 
 
RMB’000
 
 
RMB’000
 
As of January 1, 2016
 
 
1,404
 
 
 
(9,375
)
 
 
-
 
 
 
-
 
 
 
-
 
 
 
(209
)
 
 
(8,180
)
Charges/(credits) for the year
 
 
(1,404
)
 
 
4,610
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
209
 
 
 
3,415
 
As of December 31, 2016
 
 
-
 
 
 
(4,765
)
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
(4,765
)
Charges/(credits) for the year
 
 
-
 
 
 
4,765
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
(209
)
 
 
4,556
 
As of December 31, 2017
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
(209
)
 
 
(209
)
Charges/(credits) for the year
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
209
 
 
 
209
 
As of December 31, 2018
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
Disclosure of deferred taxes [text block]
For the purpose of presentation in the consolidated statements of financial position, certain deferred tax assets and liabilities have been offset. The following is the analysis of the deferred tax balances in the consolidated statements of financial position for financial presentation purposes:
 
 
 
As of December 31,
 
 
 
2018

RMB’000
 
 
2017

RMB’000
 
Deferred tax assets
 
 
-
 
 
 
(209
)
Deferred tax liabilities
 
 
-
 
 
 
-
 
 
 
 
-
 
 
 
(209
)