貿易通2019年中報

42 Tradelink Electronic Commerce Limited  Interim Report 2019 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） For the six months ended 30 June 2019 截至二零一九年六月三十日止六個月 7 稅項 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% （二零一八年： 16.5% ）計算。 8 股息 (a) 中期期間應付本公司股權持有人的 股息 於中期期間後宣派的中期股息未於報告期 末確認為負債。 (b) 於中期期間批准及派付的上個財政 年度應付本公司股權持有人的股息 7 Taxation Six months ended 30 June 六月三十日止六個月 2019 2018 二零一九年 二零一八年 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 5,082 5,950 Deferred taxation (Note 12) 遞延稅項 （附註 12 ） 985 1,195 Income tax expense 所得稅開支 6,067 7,145 The provision for Hong Kong Profits Tax for the period is calculated at 16.5% (2018: 16.5%) of the estimated assessable profits for the period. 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 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 港幣千元 港幣千元 Interim dividend declared after the interim period of HK 3.3 cents per share (2018: HK 3.5 cents per share) 於中期期間後宣派的中期股 息每股 3.3 港仙（二零一八 年：每股 3.5 港仙） 26,223 27,812 The interim dividend declared after the interim period has not been recognised as a liability at the end of the reporting period. (b) Dividends payable to equity shareholders of the Company attributable to the previous financial year, approved and paid during the interim period Six months ended 30 June 六月三十日止六個月 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 港幣千元 港幣千元 Final dividend in respect of the financial year ended 31 December 2018, approved and paid during the following interim period, of HK 6.0 cents per share (year ended 31 December 2017: HK 6.3 cents per share) 於下一個中期期間批准及派 付截至二零一八年十二月 三十一日止財政年度的末 期股息每股 6.0 港仙（截至 二零一七年十二月三十一 日止年度：每股 6.3 港仙） 47,678 50,062