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DEFERRED INCOME
12 Months Ended
Dec. 31, 2017
DEFERRED INCOME RELATING TO GOVERNMENT GRANTS [abstract]  
Disclosure of deferred income relating to government grants

 

17              23 DEFERRED INCOME

 

2016

2017

RMB’000

RMB’000

Government grants

106,810

105,754

Others

-

37

Total

106,810

105,791

 

Government grants relating to costs are deferred and recognised in the profit or loss over the period necessary to match them with the costs that they are intended to compensate.

 

Government grants relating to the purchase of property, plant and equipment are included in non-current liabilities as deferred income and are credited to profit or loss on a straight-line basis over the expected lives of the related assets.