貿易通2020 年中報

37 貿易通電子貿易有限公司  二零二零年中期報告 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 2020 截至二零二零年六月三十日止六個月 7 稅項 本期間的香港利得稅撥備乃按期內估計應課稅溢 利的 16.5% （二零一九年： 16.5% ）計算。香港境外 附屬公司的稅項按相關稅務管轄區的適用現行稅 率徵收。 8 股息 (a) 本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。 7 Taxation Six months ended 30 June 六月三十日止六個月 2020 2019 二零二零年 二零一九年 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 3,929 5,082 — Outside Hong Kong — 香港境外 11 — Deferred taxation (Note 13) 遞延稅項 （附註 13 ） 339 985 Income tax expense 所得稅開支 4,279 6,067 The provision for Hong Kong Profits Tax for the period is calculated at 16.5% (2019: 16.5%) of the estimated assessable profits for the period. Taxation for subsidiaries outside Hong Kong is charged at the appropriate current rates of taxation ruling in the relevant jurisdictions. 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 2020 2019 二零二零年 二零一九年 HK$’000 HK$’000 港幣千元 港幣千元 Interim dividend declared after the interim period of HK 1.95 cents per share (2019: HK 3.3 cents per share) 於中期期間後宣派的中期 股息每股 1.95 港仙（二零 一九年：每股 3.3 港仙） 15,495 26,223 The interim dividend declared after the interim period has not been recognised as a liability at the end of the reporting period.