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Hong Kong Cyberport Management Company Limited
2015/16 Annual Report
122
Notes to the Financial Statements
財務報表附註
11
除稅前虧損
除稅前虧損已計入及扣除下列項目：
12
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（
2015
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：
11 Loss before taxation
Loss before taxation is stated after crediting and charging
the following:
2016
2015
HK$
HK$
港元
港元
Crediting:
已計入項目：
Rental income less outgoings of
HK$12,114,005 (2015:
HK$11,496,769)
租金收入扣除開支
12,114,005
港元
（
2015
年：
11,496,769
港元）
198,474,159
184,907,644
Reversal of provision for impairment
of receivables
應收賬款減值撥備回撥
–
562,464
Charging:
已扣除項目：
Cost of inventories
存貨成本
15,599,794
15,315,919
Auditor’s remuneration
核數師酬金
430,600
418,000
Provision for impairment of receivables
應收賬款減值撥備
10,685
682,916
Loss on disposals of property,
plant and equipment, net
出售物業、機器及設備之
虧損淨額
161,442
77,441
Finance costs:
財務費用：
Finance charges on obligations
under a finance lease
融資租賃承擔之財務支出
29,751
28,190
12 Income tax expense
(a)
No Hong Kong profits tax has been provided as the
Company has no assessable profits for the year (2015:
Nil).
(b)
The tax on the Company’s loss before taxation differs
from the theoretical amount that would arise using the tax
rate of Hong Kong as follows:
2016
2015
HK$
HK$
港元
港元
Loss before taxation
除稅前虧損
(48,130,539)
(57,582,934)
Calculated at a tax rate of 16.5%
(2015: 16.5%)
按稅率
16.5%
（
2015
年：
16.5%
）計算之稅項
(7,941,539)
(9,501,184)
Income not subject to tax
毋須課稅之收入
(299,555)
(36,000)
Tax losses not recognised
未確認之稅項虧損
8,241,094
9,537,184
–
–