Annual Report 2013/14

Hong Kong Cyberport Management Company Limited

Annual Report 2013/14

160

4 Critical accounting estimates and

judgements

(continued)

Notes to the Financial Statements

財務報表附註

(d) Income taxes

The Company is subject to income taxes in Hong Kong.

Significant judgement is required in determining the

provision for income taxes. There are many transactions

and calculations for which the ultimate tax determination

is uncertain during the ordinary course of business.

The Company recognises liabilities for anticipated tax

issues based on estimates of whether additional taxes will

be due. Where the final tax outcome of these matters is

different from the amounts that were initially recorded,

such differences will impact the income tax and deferred

tax provisions in the year in which such determination is

made.

Recognition of deferred tax asset, which principally relates

to t ax l os ses o f t he Company , depends on t he

management’s expectation of future taxable profits that

will be available against which the tax losses can be

utilised. The outcome of their actual utilisation may be

different.

關鍵會計估計及判斷

（續）

(d)

所得稅

本公司須繳納香港之所得稅。在釐定所得

稅撥備時，須作出重大判斷。在一般業務

過程中，有許多交易和計算所涉及之最終

稅務釐定並不肯定。

本公司根據對是否需要繳付額外稅款之估

計，就預期稅務審計項目確認負債。倘若

最終稅務結果有別於最初記錄之金額，此

等差額將影響作出此等釐定期間之所得稅

及遞延稅項撥備。

遞延稅項資產之確認主要涉及本公司之稅

項虧損，並取決於管理層對可動用稅項虧

損抵銷日後應課稅溢利之預期。該等實際

利用之結果或有不同。

5 Revenue and other income

Revenue and other income recognised during the year are

as follows:

收入與其他收入

年內收入與其他收入確認如下：

2014

2013

HK$

HK$

港元

Revenue

收入

188,294,356

172,130,420

Rental income

租金收入

Building management income

物業管理收入

— Management fee income

—

管理費收入

80,082,406

72,597,415

— Car park fee income

—

停車場收入

9,016,322

8,129,533

— Other facilities income

—

其他設施收入

20,905,537

110,004,265

19,258,435

99,985,383

Income from hotel operation

酒店經營收入

124,446,836

124,742,854

Information technology facilities income

資訊科技設施收入

5,012,696

4,183,815

Fees for usage of Technology Centre

科技中心設備及服務

equipment and services

收入

3,030,632

2,809,317

Other incidental income

其他雜項收入

2,170,889

1,674,302

432,959,674

405,526,091