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Hong Kong Cyberport Management Company Limited
Annual Report 2013/14
Notes to the Financial Statements
財務報表附註
164
11 Income tax expense
(a)
No Hong Kong Profits Tax has been provided as the
Company has no assessable profit for the year (2013: Nil).
(b)
The tax on the Company’s loss before taxation differs from
the theoretical amount that would arise using the tax rate
of Hong Kong as follows:
11
所得稅支出
(a)
本公司本年度因無任何應課稅溢利，因此
並無就香港利得稅作出撥備（
2013
年：
無）。
(b)
本公司除稅前虧損之稅項與採用香港適用
稅率計算之理論稅額之差額如下：
2014
2013
HK$
HK$
港元
港元
Loss before taxation
除稅前虧損
(81,825,225)
(134,374,672)
Calculated at a tax rate of 16.5%
按稅率
16.5%
（
2013
年：
16.5%
）
(2013: 16.5%)
計算之稅項
(13,501,162)
(22,171,821)
Income not subject to tax
毋須課稅之收入
(702,475)
(1,045,494)
Tax losses not recognised
未確認之稅項虧損
14,203,637
23,217,315
–
–
(c) Deferred income tax (assets)/liabilities
recognised
The movements of deferred income tax (assets)/liabilities
during the year are as follows:
(c)
已確認之遞延稅項（資產）╱負債
遞延稅項（資產）╱負債於年內之變動如
下：
Depreciation
allowance in
excess of
related
depreciation
Tax
超出有關
losses
折舊之折舊
Others
Total
稅項虧損 免稅額 其他 合計
HK$
HK$
HK$
HK$
港元 港元 港元 港元
Deferred income tax arising from:
遞延稅項來自：
At 1 April 2012
於
2012
年
4
月
1
日
(35,447,632)
36,706,220 (1,258,588)
–
(Credited)/charged to profit or loss
於損益內（計入）╱扣除
(4,394,688)
4,218,900
175,788
–
At 31 March 2013 and 1 April 2013
於
2013
年
3
月
31
日及
2013
年
4
月
1
日
(39,842,320)
40,925,120 (1,082,800)
–
(Credited)/charged to profit or loss
於損益內（計入）╱扣除
(10,820,225)
10,540,957
279,268
–
At 31 March 2014
於
2014
年
3
月
31
日
(50,662,545)
51,466,077
(803,532)
–