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INCOME TAX EXPENSE/(CREDIT) (Tables) | 12 Months Ended
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Dec. 31, 2020
INCOME TAX EXPENSE/(CREDIT) |
Schedule of information about income tax expense/(credit) |
|  | For the years ended December 31,
|  | 2020 |  | 2019 |  | 2018
|  | RMB’000 |  | RMB’000 |  | RMB’000
Current Tax: |  |  |  |  |  |
PRC Income Tax |  | 33 |  | 29 |  | —
Reversal of income tax refundable |  | — |  | 27 |  | —
|  | — |  | — |  | —
Deferred tax expense |  | — |  | — |  | 209
|  | 33 |  | 56 |  | 209
Schedule of reconciliation between income tax expense (credit) and (loss) profit before taxation at applicable tax rates | Reconciliation between income tax expense (credit) and (loss) profit before taxation at applicable tax rates is as follows:
|  | For the years ended December 31,
|  | 2020 |  | 2019 |  | 2018
|  | RMB’000 |  | RMB’000 |  | RMB’000
Loss before taxation |  | (193,062) |  | (9,445) |  | (418,465)
Tax calculated at a tax rate of 25% |  | (48,266) |  | (2,361) |  | (104,616)
Tax effect on non-deductible expenses |  | — |  | — |  | —
Tax effect on different tax rates of group entities operating in other jurisdictions |  | 1,607 |  | 842 |  | 588
Impairment losses on property, plant and equipment, and investment property that are not tax deductible |  | — |  | — |  | 20,191
Impairment losses on land use right that are not tax deductible |  | — |  | — |  | 1,064
Inventory provision (reversal) that are not tax deductible (taxable) |  | (575) |  | (14,192) |  | 13,993
Bad debts expense that are not tax deductible |  | 37,567 |  | 17,165 |  | 79,057
Depreciation and amortization adjustments that are not tax deductible |  | (14,757) |  | (18,050) |  | (15,890)
Other |  | — |  | 29 |  | —
Lease charge under IFRS 16 |  | 282 |  | — |  | —
Net operating losses not recognized to deferred tax assets |  | 24,175 |  | 16,623 |  | 5,822
Tax per financial statements |  | 33 |  | 56 |  | 209
Schedule of deferred tax (assets)/liabilities | 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, 2018 |  | — |  | — |  | — |  | — |  | — |  | (209) |  | (209)
Charges/(credits) for the year |  | — |  | — |  | — |  | — |  | — |  | 209 |  | 209
As of December 31, 2018 |  | — |  | — |  | — |  | — |  | — |  | — |  | —
Charges/(credits) for the year |  | — |  | — |  | — |  | — |  | — |  | — |  | —
As of December 31, 2019 |  | — |  | — |  | — |  | — |  | — |  | — |  | —
Charges/(credits) for the year |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of December 31, 2020 |  | — |  | — |  | — |  | — |  | — |  | — |  | —
Schedule of deferred tax balances | 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,
|  | 2020 |  | 2019
|  | RMB’000 |  | RMB’000
Deferred tax assets |  | — |  | —
Deferred tax liabilities |  | — |  | —
|  | — |  | —

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