Page 183 - Hang Lung Group 2012 Annual Report

21 TAXATION IN THE CONSOLIDATED
STATEMENT OF FINANCIAL POSITION (Continued)
(b) Deferred taxation (Continued)
The components of deferred tax liabilities/(assets) recognized in the
consolidated statement of financial position and the movements during
the year/period are as follows:
21 於綜合財務狀況表上之
稅項（續）
(b) 遞延稅項（續）
於綜合財務狀況表上確認之遞延稅項負債／
（資產）的組成及年／期內之變動如下：
以港幣百萬元計算
遞延稅項產生於：
in HK$ million
Deferred tax arising from:
折舊免稅額
多於相關
折舊
Depreciation
allowances
in excess
of related
depreciation
物業重估
Revaluation
of properties
因稅務虧
損產生之
將來得益
Future
benefit of tax
losses
其他
Others
總數
Total
於二零一一年七月一日 At July 1, 2011 1,308 7,896 (45) 90 9,249
於匯兌儲備內扣除 Charged to exchange reserve 24 203 – – 227
於損益內扣除（附註 7(a) ） Charged to profit or loss (Note 7(a)) 33 74 – 9 116
於二零一一年十二月
三十一日及二零一二年
一月一日
At December 31, 2011 and
January 1, 2012 1,365 8,173 (45) 99 9,592
於匯兌儲備內撥入 Credited to exchange reserve – (2) – – (2)
於損益內扣除／（撥入）
（附註 7(a) ）
Charged/(Credited) to profit or
loss (Note 7(a)) 76 236 30 (5) 337
重新分類至待
出售之資產／負債
Reclassification to assets/
liabilities held for sale (8) – 6 – (2)
於二零一二年
十二月三十一日
At December 31, 2012 1,433 8,407 (9) 94 9,925
「其他」主要包括就外商投資企業在中國內
地之未分配利潤確認之相關遞延稅項負債。
(c) 未確認之遞延稅項資產
本集團尚未就若干附屬公司營運期間出現
的三十五億零一百萬元（二零一一年：三十
億八千七百萬元）稅務虧損所產生的遞延稅
項資產作出確認，因為於二零一二年十二
月三十一日，可用作抵銷有關資產的日後
應課稅溢利仍不存在。此等香港業務的稅
務虧損於現時稅務法規上並未逾時，而中
國內地業務的稅務虧損則於相關會計年結
日五年後逾時。
Included in “Others” is mainly deferred tax liabilities recognized in
respect of undistributed profits of foreign investment enterprises in
mainland China.
(c) Deferred tax assets not recognized
The Group has not recognized deferred tax assets in respect of
tax losses of $3,501 million (2011: $3,087 million) sustained in the
operations of certain subsidiaries as the availability of future taxable
profits against which the assets can be utilized is not probable at
December 31, 2012. The tax losses arising from Hong Kong operations
do not expire under current tax legislation. The tax losses arising from
the operations in mainland China expire five years after the relevant
accounting year end date.
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