Page 200 - Hang Lung Properties 2012 Annual Report

20 於綜合財務狀況表上之
稅項（續）
(c) 未確認之遞延稅項資產
本集團尚未就若干附屬公司營運期間出現
的十三億五千七百萬元（二零一一年：十億
一千六百萬元）稅務虧損所產生的遞延稅項
資產作出確認，因為於二零一二年十二月
三十一日，可用作抵銷有關資產的日後應
課稅溢利仍不存在。此等香港業務的稅務
虧損於現時稅務法規上並未逾時，而中國
內地業務的稅務虧損則於相關會計年結日
五年後逾時。
21 融資租約承擔
融資租約最少應付之租金總額及其現值
如下：
集團
Group
最少應付之
租金額之現值
Present
value of
minimum
lease payments
將於未來年度
計入之利息
Interest
expenses
relating to
future periods
最少應付之
租金總額
Total
minimum
lease payments
以港幣百萬元計算 in HK$ million 2012
應付金額 Amounts payable
一年內 Within 1 year – – –
以港幣百萬元計算 in HK$ million 2011
應付金額 Amounts payable
一年內 Within 1 year 104 3 107
融資租約承擔之實際年利率為零（二零一一
年：七厘）。
20 TAXATION IN THE CONSOLIDATED
STATEMENT OF FINANCIAL POSITION (Continued)
(c) Deferred tax assets not recognized
The Group has not recognized deferred tax assets in respect of
tax losses of $1,357 million (2011: $1,016 million) sustained in the
operations of certain subsidiaries as the availability of future taxable
profits against which the assets can be utilized is not probable at
December 31, 2012. The tax losses arising from Hong Kong operations
do not expire under current tax legislation. The tax losses arising from
the operations in mainland China expire five years after the relevant
accounting year end date.
21 FINANCE LEASE OBLIGATIONS
Total minimum lease payments under finance lease and their present
values are as follows:
The effective interest rate of the finance lease obligations is Nil (2011:
7%) per annum.
200 |