1997 — Page 58

帳項附註

Notes on the Accounts

16

遞延稅項 (續)

(b) 本集團及本公司之遞延稅項主要部份

包括下列各項:

16

Deferred taxation (continued)

HKF

(b)

Major components of deferred tax of the Group and

the Company are set out below :-

集團

Group

一九九七年

一九九六年

1997

未提撥備

已提撥備

潛在負債

已提撥備

Potential

1996

未提撥備

潛在負債

Potential

liabilities

Provided

unprovided

Provided

liabilities

unprovided

HK$'000

HK$'000

HK$'000

HK$'000

多於有關折舊之

Depreciation allowances in

折舊免稅額

excess of related depreciation 15,500

78,782

11,509

84,024

稅務虧損之

未來利益

Future benefit of

tax losses

(43,247)

(7,230)

(44,912)

15,500

35,535

4,279

39,112

公司

Company

一九九七年

一九九六年

1997

已提撥備

未提撥備

潛在負債

Potential

已提撥備

liabilities

Provided

HK$'000

unprovided

HK$'000

Provided

HK$’000

1996

未提撥備

潛在負債

Potential

liabilities

unprovided

HK$'000

多於有關折舊之

Depreciation allowances in

折舊免稅額

excess of related

depreciation

15,500

64,610

56

53,600