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Annual Report 2015
二零一五年年報
91
Notes to the Financial Statements
財務報表附註
8 Income tax in the consolidated statement of
financial position
(a) Current taxation in the consolidated statement of
financial position represents:
2015
2014
二零一五年
二零一四年
HK$’000
HK$’000
港幣千元
港幣千元
Provision for Hong Kong Profits Tax for the year
本年度香港利得稅撥備
10,862
13,633
Provisional Profits Tax paid
已付暫繳利得稅
(10,265)
(8,744)
597
4,889
Balance of PRC tax provision relating
to prior years
以往年度中國稅項撥備結餘
194
–
791
4,889
(b) Deferred tax liabilities recognised:
The components of deferred tax liabilities recognised in the
consolidated statement of financial position and the movements
during the year are as follows:
Depreciation
allowances
in excess
of related
depreciation
折舊抵免超出
相關折舊
HK$’000
港幣千元
Deferred tax arising from:
來自下列各項的遞延稅項：
As at 1 January 2014
於二零一四年一月一日
1,053
Credited to profit or loss
於損益表計入
(638)
As at 31 December 2014
於二零一四年十二月三十一日
415
As at 1 January 2015
於二零一五年一月一日
415
Charged to profit or loss
於損益表扣除
100
As at 31 December 2015
於二零一五年十二月三十一日
515
8
綜合財務狀況表的所得稅
(a)
綜合財務狀況表的本期稅項為：
(b)
已確認的遞延稅項負債：
已於綜合財務狀況表確認的遞延稅項負債的組成
部分及年內變動如下：