China Ceramics Co., Ltd | CIK:0001470683 |

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,
		2017 RMB’000			2016 RMB’000
Deferred tax assets			(209)			(4,765)
Deferred tax liabilities			-			-
			(209)			(4,765)