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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
110
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:
2016
2015
二零一六年
二零一五年
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
11,171
10,862
Provisional Profits Tax paid
已付暫繳利得稅
(8,162)
(10,265)
3,009
597
Balance of PRC tax provision relating
to prior years
以往年度中國稅項撥備結餘
132
194
3,141
791
(b) Deferred tax assets and liabilities recognised:
The components of deferred tax assets/(liabilities) recognised in the
consolidated statement of financial position and the movements
during the year are as follows:
Deferred tax arising from:
Depreciation
allowances
in excess of
related
depreciation
Tax losses
Total
來自下列各項的遞延稅項：
折舊抵免超出
相關折舊 稅項虧損
總計
HK$’000
HK$’000
HK$’000
港幣千元 港幣千元 港幣千元
As at 1 January 2015
於二零一五年一月一日
(415)
–
(415)
Charged to profit or loss
於損益表扣除
(100)
–
(100)
As at 31 December 2015
於二零一五年十二月三十一日
(515)
–
(515)
As at 1 January 2016
於二零一六年一月一日
(515)
–
(515)
Credited to profit or loss
於損益表計入
101
8,920
9,021
As at 31 December 2016
於二零一六年十二月三十一日
(414)
8,920
8,506
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)
已確認的遞延稅項資產及負債：
已於綜合財務狀況表確認的遞延稅項資產╱（負
債）的組成部分及年內變動如下：