43 / 55
Interim Report 2016
二零一六年中期報告
41
Notes to the Unaudited Interim Financial Report
(Continued)
未經審核中期財務報告附註
（續）
12
遞延稅項
已於綜合財務狀況表確認的遞延稅項資產╱（負債）的
組成部分及本期間變動如下：
12 Deferred taxation
The components of deferred tax assets/(liabilities) recognised in the
consolidated statement of financial position and the movements during the
period are as follows:
Depreciation
allowances
in excess of
related
depreciation
Tax losses
Total
折舊抵免
超出相關折舊
稅項虧損
總計
HK$’000
HK$’000
HK$’000
港幣千元
港幣千元
港幣千元
Deferred tax arising from:
來自下列各項的遞延稅項：
As at 1 January 2016
於二零一六年一月一日
(515)
–
(515)
Credited to profit or loss
於損益表計入
213
11,678
11,891
As at 30 June 2016
於二零一六年六月三十日
(302)
11,678
11,376
As at
30 June
2016
As at
31 December
2015
於二零一六年
六月三十日
於二零一五年
十二月三十一日
HK$’000
HK$’000
港幣千元
港幣千元
Representing:
指：
Deferred tax assets on the consolidated
statement of financial position
綜合財務狀況表內的遞延稅項資產
11,678
–
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
(302)
(515)
11,376
(515)
As at 30 June 2016, the Group has recognised deferred tax assets in
respect of cumulative tax losses of HK$70,775,000 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 registration.
於二零一六年六月三十日，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
70,775,000
元。根據管理層所編製預測，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。