1997 — Page 46

5

Taxation

(a)

HKF

品

Taxation in the consolidated profit and loss account

represents: -

一九九七年

1997

一九九六年

1996

港幣千元

HK$'000

港幣千元

HK$'000

本年度香港利得稅撥備

往年度多提之撥備

Provision for Hong Kong profits tax for the year Over provision in respect of prior years

35,485

28,383

(8,749)

(5,763)

遞延稅項(附註16(a))

Deferred taxation (Note 16(a))

26,736

22,620

11,221

1,501

37,957

24,121

香港利得稅撥備乃根據截至一九九七年

十二月三十一日止年度估計應課稅溢利

減往年稅務虧損,按稅率百分之十六點

五 (一九九六年:百分之十六點五)而作

出。

The provision for Hong Kong profits tax is based on an estimate of the assessable profits for the year

ended 31 December 1997 less relief for available

tax loss where applicable at 16.5% (1996:16.5%).

(b)

綜合資產負債表內列報之應付稅項為:一

(b)

Tax payable in the consolidated balance sheet

represents : -

一九九七年

1997

港幣千元

一九九六年

1996

港幣千元

HK$’000

HK$'000

本年度香港

利得稅撥備

Provision for Hong Kong profits

tax for the year

已付預繳利得稅

Provisional profits tax paid

44

3,026

27,573

(691)

(16,942)

2,335

10,631