1996 — Page 59

帳項附註

Notes on the Accounts

17 遞延稅項(續)

17

(b) 本集團的遞延稅項主要部份包括下列

各項:

(c)

Deferred taxation (continued)

HKF

(b)

Major components of deferred tax of the Group are set

out below:-

一九九六年

一九九五年

1996

1995

已提撥備

未提撥備

潛在負債

已提撥備

Potential

未提撥備

潛在負債

Potential

liabilities

Provided

unprovided

Provided

liabilities

unprovided

HK$'000

HK$'000

HK$'000

HK$'000

多於有關折舊的

Depreciation allowances in

折舊免稅額

excess of related depreciation

11,509

84,024

20,950

83,300

稅務虧損的

未來利益

其他

Future benefit of

tax losses

Others

(7,230)

(44,912)

(17,100)

(850)

(37,600)

(1,050)

4,279

39,112

3,000

44,650

由於在可見將來,預期主要與折舊免税 額有關的累積繳稅時差不會變現,故本

公司並沒有為遞延稅項提撥準備。於一

九九六年十二月三十一日本公司未提撥

的潛在負債為港幣53,600,000元(一九

九五年:港幣59,200,000元)。

(c) No provision for deferred tax of the Company is required as the effect of cumulative timing differences,

which are principally related to depreciation allowances, are not expected to crystallise in the foreseeable future.

Potential liabilities unprovided for the Company as at 31

December 1996 were HK$53.6 million (1995:HK$59.2

million).

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