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Annual Report 2016
二零一六年年報
111
Notes to the Financial Statements
財務報表附註
8 Income tax in the consolidated statement of
financial position (continued)
(b) Deferred tax assets and liabilities recognised:
(continued)
2016
2015
二零一六年
二零一五年
HK$’000
HK$’000
港幣千元
港幣千元
Representing:
指：
Deferred tax assets on the consolidated
statement of financial position
financial position
綜合財務狀況表內的
遞延稅項資產
8,920
–
Deferred tax liabilities on the consolidated
statement of financial position
綜合財務狀況表內的
遞延稅項負債
(414)
(515)
8,506
(515)
As at 31 December 2016, in accordance with the accounting policy
set out in
Note 1(o)
, the Group has recognised deferred tax assets in
respect of cumulative tax losses of HK$54,060,000 of a subsidiary
not recognised in prior years. Based on a forecast prepared by
management, future taxable profits against which the losses can be
utilised will be available in foreseeable future. The tax losses do not
expire under current tax legislation.
(c) Deferred tax assets not recognised:
The Group has not recognised deferred tax assets in respect of
cumulative tax losses of HK$8,453,000 (2015: HK$86,569,000) as
it is not probable that future taxable profits against which the losses
can be utilised will be available. The tax losses do not expire under
current tax legislation.
8
綜合財務狀況表的所得稅（續）
(b)
已確認的遞延稅項資產及負債：（續）
於二零一六年十二月三十一日，根據
附註
1(o)
所載會計政策，本集團就一間附屬公司過往年
度未確認累計稅項虧損確認遞延稅項資產港幣
54,060,000
元。根據管理層所編製預測，於可見
將來將可動用未來應課稅溢利以抵銷虧損。根據
現行稅務規例，上述稅項虧損並無到期日。
(c)
未確認的遞延稅項資產
本集團並無就累計可抵扣稅項虧損確認遞延
稅項資產港幣
8,453,000
元（二零一五年：港幣
86,569,000
元），原因為於未來不大可能取得應課
稅溢利而令該項資產得以運用。根據現行稅務條
例，上述稅項虧損不設應用限期。