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INCOME TAX EXPENSE/(CREDIT) (Tables) | 12 Months Ended
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Dec. 31, 2021
INCOME TAX EXPENSE/(CREDIT) |
Schedule of information about income tax expense/(credit) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the years ended December 31,
​ | ​ | 2021 | ​ | 2020 | ​ | 2019
​ | ​ | RMB’000 | ​ | RMB’000 | ​ | RMB’000
Current Tax: |  |  |  |  |  |
PRC Income Tax |  | 217 |  | 33 |  | 29
Reversal of income tax refundable |  | — |  | — |  | 27
​ |  | — |  | — |  | —
Deferred tax expense |  | — |  | — |  | —
​ |  | 217 |  | 33 |  | 56
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,
​ |  | 2021 |  | 2020 |  | 2019
​ | ​ | RMB’000 | ​ | RMB’000 | ​ | RMB’000
Loss before taxation |  | (89,841) |  | (193,062) |  | (9,445)
Tax calculated at a tax rate of 25% |  | (22,460) |  | (48,266) |  | (2,361)
Tax effect on non-deductible expenses |  | — |  | — |  | —
Tax effect on different tax rates of group entities operating in other jurisdictions |  | 5,163 |  | 1,607 |  | 842
Inventory provision (reversal) that are not tax deductible (taxable) |  | (24,809) |  | (575) |  | (14,192)
Bad debts expense that are not tax deductible |  | 30,417 |  | 37,567 |  | 17,165
Depreciation and amortization adjustments that are not tax deductible |  | (11,337) |  | (14,757) |  | (18,050)
Other |  | — |  | — |  | 29
Lease charge under IFRS 16 | ​ | (193) | ​ | 282 | ​ | —
Net operating losses not recognized to deferred tax assets |  | 23,436 |  | 24,175 |  | 16,623
Tax per financial statements |  | 217 |  | 33 |  | 56
​

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