Haier 2007 Annual Report Download - page 142

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Haier Electronics Group Co., Ltd. Annual Report 2007 海爾電器集團有限公司 二零零七年年報
Notes to Financial Statements
財務報表附註
31 December 2007
二零零七年十二月三十一日
30. Deferred Tax
The movements in deferred tax assets and liabilities
(mainly representing accruals and provisions) during
the year are as follows:
Group
Deferred tax assets
遞延稅項資產
2007 2006
二零零七年 二零零六年
Note HK$’000 HK$’000
附註 千港元 千港元
At 1 January 於一月一日 34,681 30,824
Deferred tax credited to the
income statement during the
year
年內在收益表入賬
之遞延稅項
10 12,245 2,718
Exchange realignment 匯兌調整 2,580 1,139
At 31 December 於十二月三十一日 49,506 34,681
Deferred tax liabilities
遞延稅項負債
2007 2006
二零零七年 二零零六年
Note HK$’000 HK$’000
附註 千港元 千港元
At 1 January 於一月一日 7,46 5 —
Deferred tax charged/(credited)
to the income statement
during the year
年內在收益表扣除（入賬）
之遞延稅項
10 (7,656) 7, 4 6 5
Exchange realignment 匯兌調整 191 —
At 31 December 於十二月三十一日 —7,465
The Group has tax losses arising in Hong Kong of
HK$36,098,000 (2006: HK$34,523,000) 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.
30. 遞延稅項
年內，遞延稅項資產及負債（主要為應計費
用及撥備）變動如下 ︰
本集團
本集團於香港產生之稅項虧損為
36,098,000港元（二零零六年：34,523,000
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。