Page 199 - Hang Lung Properties 2012 Annual Report

20 於綜合財務狀況表上之
稅項（續）
(b) 遞延稅項
集團
Group
以港幣百萬元計算 in HK$ million 2012 2011
遞延稅項負債 Deferred tax liabilities 8,947 8,696
遞延稅項資產 Deferred tax assets (12) (35)
遞延稅項負債淨額 Net deferred tax liabilities 8,935 8,661
於綜合財務狀況表上確認之遞延稅項負債／
（資產）的組成及年／期內之變動如下：
以港幣百萬元計算
遞延稅項產生於：
in HK$ million
Deferred tax arising from:
折舊免稅額
多於相關
折舊
Depreciation
allowances
in excess
of related
depreciation
物業重估
Revaluation
of properties
因稅務虧
損產生之
將來得益
Future
benefit of tax
losses
其他
Others
總數
Total
於二零一一年七月一日 At July 1, 2011 1,057 7,206 (32) 98 8,329
於匯兌儲備內扣除 Charged to exchange reserve 18 186 – – 204
於損益內扣除／（撥入）
（附註 7(a) ）
Charged/(Credited) to profit or
loss (Note 7(a)) 31 69 (3) 31 128
於二零一一年十二月
三十一日及二零一二年
一月一日
At December 31, 2011 and
January 1, 2012 1,106 7,461 (35) 129 8,661
於匯兌儲備內撥入 Credited to exchange reserve – (2) – – (2)
於損益內扣除／（撥入）
（附註 7(a) ）
Charged/(Credited) to profit or
loss (Note 7(a)) 41 205 33 (3) 276
於二零一二年
十二月三十一日
At December 31, 2012 1,147 7,664 (2) 126 8,935
「其他」主要包括就外商投資企業在中國內
地之未分配利潤確認之相關遞延稅項負債。
20 TAXATION IN THE CONSOLIDATED
STATEMENT OF FINANCIAL POSITION (Continued)
(b) Deferred taxation
The components of deferred tax liabilities/(assets) recognized in the
consolidated statement of financial position and the movements during
the year/period are as follows:
Included in “Others” is mainly deferred tax liabilities recognized in
respect of undistributed profits of foreign investment enterprises in
mainland China.
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