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112
Hong Kong Cyberport Management Company Limited
Annual Report 2014/15
Notes to the Financial Statements
財務報表附註
Page 112
11 Loss before taxation
Loss before taxation is stated after crediting and charging
the following:
11
除稅前虧損
除稅前虧損已計入及扣除下列項目：
Crediting:
Rental income less outgoings of
HK$11,496,769 (2014:
HK$12,249,990)
Reversal of provision for impairment
of receivables
2015
HK$
港元
已計入項目：
租金收入扣除開支
11,496,769
港元
（
2014
年：
12,249,990
港元）
184,907,644
應收賬款減值撥備
回撥
562,464
2014
HK$
港元
176,044,366
1,867,683
Charging:
已扣除項目：
Cost of inventories
存貨成本
Auditor’s remuneration
核數師酬金
Provision for impairment of receivables
應收賬款減值撥備
Loss on disposals of property, plant
出售物業、機器及設備之
and equipment, net
虧損淨額
Finance cost:
財務費用：
Finance charges on obligations
融資租賃承擔之財務支出
under a finance lease
15,315,919
418,000
682,916
77,441
28,190
15,282,094
405,000
991,006
265,485
–
12 Income tax expense
(a)
No Hong Kong profits tax has been provided as the
Company has no assessable profits for the year (2014:
Nil).
(b)
The tax on the Company’s loss before taxation differs
from the theoretical amount that would arise using the tax
rate of Hong Kong as follows:
2015
2014
HK$
港元
HK$
港元
Loss before taxation
除稅前虧損
(57,582,934)
(81,825,225)
Calculated at a tax rate of 16.5%
(2014: 16.5%)
Income not subject to tax
Tax losses not recognised
按稅率
16.5%
（
2014
年：
16.5%
）計算之稅項
毋須課稅之收入
未確認之稅項虧損
(9,501,184)
(36,000)
9,537,184
(13,501,162)
(702,475)
14,203,637
–
–
12
所得稅支出
(a)
本公司本年度因無任何應課稅溢利，因此
並無就香港利得稅作出撥備（
2014
年：
無）。
(b)
本公司除稅前虧損之稅項與採用香港適用
稅率計算之理論稅額之差額如下：