貿易通 2021 年中報

Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） 48 Tradelink Electronic Commerce Limited Interim Report 2021 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% （二零二零年： 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 截至六月三十日止六個月 2021 2020 二零二一年 二零二零年 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 5,888 3,929 — Outside Hong Kong — 香港境外 — 11 Deferred taxation (Note 13) 遞延稅項 （附註 13 ） 60 339 Income tax expense 所得稅開支 5,948 4,279 The provision for Hong Kong Profits Tax for the period is calculated at 16.5% (2020: 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 截至六月三十日止六個月 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 港幣千元 港幣千元 Interim dividend declared after the interim period of HK 2.8 cents per share (2020: HK 1.95 cents per share) 於中期期間後宣派的中期 股息每股 2.8 港仙 （二零二零年： 每股 1.95 港仙） 22,250 15,495 The interim dividend declared after the interim period has not been recognised as a liability at the end of the reporting period.