Interim Report 2012 - TodayIR.com

Notes to Financial Statements30 June 201226. DEFERRED TAX (Continued)Deferred tax assetsGroup31 December 2011Accountingdepreciationin excessof taxLoss availablefor offsettingImpairment of depreciation Deferred Accrued against futurefixed assets allowance lease rental expenses taxable profits TotalRMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000At 1 January 2011 165 1,615 1,893 6,278 6,292 16,243Deferred tax (charged)/credited tothe income statement (note 10) (22) 58 2,201 3,045 935 6,217Exchange realignment (8) (38) (44) (90)Gross deferred tax assetsat 30 June 2011 (unaudited) 143 1,665 4,056 9,323 7,183 22,370Deferred tax (charged)/credited tothe income statement (24) 147 (1,102) (1,883) 1,915 (947)Exchange realignment (11) 96 (176) (91)Gross deferred tax assetsat 31 December 2011 119 1,801 3,050 7,440 8,922 21,33266XIAO NAN GUO RESTAURANTS HOLDINGS LIMITED