Haier 2006 Annual Report Download - page 130

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Haier Electronics Group Co., Ltd. Annual Report 2006
海爾電器集團有限公司 二零零六年年報
Notes to Financial Statements
財務報表附註 (31 December 2006)
（二零零六年十二月三十一日）
33. DEFERRED TAX
The movements in deferred tax assets and liabilities (mainly
representing losses available for offset against future taxable
profit, accruals and provisions) during the year are as follows:
Group
33. 遞延稅項
年內，遞延稅項資產及負債（主要為可抵
銷日後應課稅溢利之虧損、應計費用及
撥備）變動如下︰
本集團
Deferred tax assets
遞延稅項資產
2006 2005
二零零六年 二零零五年
Notes HK$’000 HK$’000
附註 千港元 千港元
(Restated)
（重列）
At 1 January (as restated) 於一月一日（重列） 30,824 37,308
Deferred tax credited to 年內就下列項目在
the income statement during 收益表入賬之遞延
the year in respect of: 稅項：
Continuing operations 持續經營業務
11 2,718 484
A discontinued operation 已終止經營業務
13 —(8,043)
Exchange realignment 匯兌調整 1,139 1,075
At 31 December 於十二月三十一日 34,681 30,824
Deferred tax liabilities
遞延稅項負債
2006 2005
二零零六年 二零零五年
Notes HK$’000 HK$’000
附註 千港元 千港元
At 1 January 於一月一日 —606
Deferred tax charged/(credited) 年內就持續經營業務
to the income statement during 在收益表扣除（入賬）
the year in respect 之遞延稅項
of continuing operations
11 7,465 (623)
Exchange realignment 匯兌調整 —17
At 31 December 於十二月三十一日 7,465 —
The Group has tax losses arising in Hong Kong of
HK$34,523,000 (2005: HK$35,702,000) that are available
indefinitely for offsetting against future taxable profits of the
companies in which the losses arose. Deferred tax assets
have not been recognised in respect of these losses as they
have arisen in the Company and subsidiaries that have been
loss-making for some time and it is not considered probable
that taxable profits will be available against which the tax
losses can be utilised.
本集團於香港產生之稅項虧損為
34,523,000港元（二零零五年︰
35,702,000港元），可供無限期抵銷該等
產生虧損之公司日後應課稅溢利。由於
遞延稅項資產來自虧損多時之本公司及
附屬公司，故此並無就該等虧損確認遞
延稅項資產，而本公司不認為有可能出
現可動用稅項虧損之應課稅溢利。