39 / 55
Interim Report 2016
二零一六年中期報告
37
Notes to the Unaudited Interim Financial Report
(Continued)
未經審核中期財務報告附註
（續）
7
稅項
7 Taxation
Six months ended 30 June
六月三十日止六個月
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 Income Tax for the period
本期間的所得稅撥備
– Hong Kong Profits Tax
－ 香港利得稅
5,071
5,942
Deferred taxation
(Note 12)
遞延稅項
（附註
12
）
(11,891)
(221)
Income tax (credit)/expense
所得稅（抵免）╱開支
(6,820)
5,721
The provision for Hong Kong Profits Tax for the period is calculated at
16.5% (2015: 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
2016
2015
二零一六年
二零一五年
HK$’000
HK$’000
港幣千元
港幣千元
Interim dividend declared after
the interim period of HK 2.4 cents per share
(2015: HK 3.6 cents per share)
於中期報告期間後宣派的
中期股息每股
2.4
港仙
（二零一五年：每股
3.6
港仙）
19,066
28,577
The interim dividend declared after the interim period has not been
recognised as a liability at the end of the reporting period.
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%
（二零一五年：
16.5%
）計算。
8
股息
(a)
應付本公司股權持有人的中期報告期間
股息
於中期報告期後宣派的中期股息未於報告期末確
認為負債。