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香港數碼港管理有限公司
2015/16
年報
123
Notes to the Financial Statements
財務報表附註
12 Income tax expense
(continued)
(c) Deferred income tax (assets)/liabilities
recognised
The movements of deferred income tax (assets)/liabilities
during the year are as follows:
Tax losses
稅項虧損
Depreciation
allowance in
excess of
related
depreciation
超出有關
折舊之折舊
免稅額
Others
其他
Total
合計
HK$
HK$
HK$
HK$
港元
港元
港元
港元
Deferred income tax arising from:
遞延所得稅來自：
At 1 April 2014
於
2014
年
4
月
1
日
(50,662,545) 51,466,077 (803,532)
–
(Credited)/charged to profit or loss
於損益內（計入）╱扣除
(13,340,843) 12,771,883
568,960
–
At 31 March 2015
於
2015
年
3
月
31
日
(64,003,388) 64,237,960 (234,572)
–
At 1 April 2015
於
2015
年
4
月
1
日
(64,003,388) 64,237,960 (234,572)
–
(Credited)/charged to profit or loss
於損益內（計入）╱扣除
(15,317,908) 15,208,574
109,334
–
At 31 March 2016
於
2016
年
3
月
31
日
(79,321,296) 79,446,534 (125,238)
–
(d)
Deferred income tax assets are not recognised for
remaining temporary differences arising from tax losses
carried forward due to uncertainty of realisation of the
related tax benefit through the future taxable profits. As at
31 March 2016, the Company has unrecognised tax losses
of HK$2,022 million (2015: HK$1,973 million). The tax
losses have no expiry date and are yet to be agreed by the
Inland Revenue Department.
12
所得稅支出
（續）
(c)
已確認之遞延所得稅（資產）╱負債
遞延所得稅（資產）╱負債於年內之變動如
下：
(d)
由於無法確定能否透過未來應課稅溢利變
現相關稅項利益，故不就滾存稅項虧損所
產生之剩餘暫時差異確認遞延所得稅資
產。截至
2016
年
3
月
31
日，本公司擁有
未予確認之稅項虧損
20.22
億港元（
2015
年：
19.73
億港元）。稅項虧損並無限期，
但須待稅務局確認。