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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
Notes to the Unaudited Interim Financial Report
(Continued)
未經審核中期財務報告附註
（續）
7
稅項
7 Taxation
Six months ended 30 June
六月三十日止六個月
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 Income Tax for the period
本期間的所得稅撥備
– Hong Kong Profits Tax
－香港利得稅
5,942
6,965
– PRC tax
－中國稅項
–
79
5,942
7,044
Deferred taxation
遞延稅項
(221)
(415)
5,721
6,629
The provision for Hong Kong Profits Tax for the period is calculated at
16.5% (2014: 16.5%) of the estimated assessable profits for the period.
Taxation for PRC subsidiaries is similarly calculated using the effective rates
of taxation that are expected to be applicable in the PRC.
8 Dividends
(a) Dividends payable to equity shareholders of the Company
attributable to the interim period
Six months ended 30 June
六月三十日止六個月
2015
2014
二零一五年
二零一四年
HK$’000
HK$’000
港幣千元
港幣千元
Interim dividend declared after
the interim period of HK 3.6 cents per share
(2014: HK 3.6 cents per share, paid)
於中期報告期間後宣派的中期股息
每股
3.6
港仙（二零一四年：
每股
3.6
港仙，已付）
28,577
28,546
The interim dividend declared after the interim period has not been
recognised as a liability at the end of the reporting period.
於本期間，香港利得稅撥備乃按期內估計應課稅溢利
的
16.5%
（二零一四年：
16.5%
）計算。中國附屬公司稅
項按類似方式計算，有關稅項使用預期適用於中國的
實際稅率計算。
8
股息
(a)
應付本公司股權持有人的中期報告期間
股息
於中期報告期後宣派的中期股息於報告期間結算
日並未確認為負債。