NOTES TO FINANCIAL STATEMENTS
30 June 2015
Karin Technology Holdings Limited
Annual Report 2015
100
25. DEFERRED TAX
The movements in deferred tax assets and liabilities of the Group during the year are as follows:
GROUP
Tax Revaluation
depreciation of land and
allowance buildings and
in excess investment
Assets
of related properties to
provision depreciation fair value
Total
Notes
HK$’000
HK$’000
HK$’000
HK$’000
At 1 July 2013
1,503
(2,976)
Deferred tax charged
to profit or loss during the year
8
(377)
–
Deferred tax charged to equity
during the year
11
–
(5,006)
Exchange realignment
1
(3)
(33)
(35)
_____
_____
______
______
"U
+VOF
BOE +VMZ
1,127
(6,805)
(44,145)
(49,823)
Deferred tax credited/(charged)
to profit or loss during the year
8
(213)
818
231
836
Deferred tax charged to equity
during the year
11
–
(2,667)
(4,763)
(7,430)
Exchange realignment
–
–
(74)
(74)
_____
_____
______
______
At 30 June 2015
914
(8,654)
(48,751)
(56,491)
For presentation purposes, certain deferred tax assets and liabilities have been offset in the consolidated statement
of financial position. The following is an analysis of the deferred tax assets/(liabilities) recognised in the consolidated
statement of financial position:
2015
HK$’000
HK$’000
Deferred tax assets
971
_______
Deferred tax liabilities
(57,462)
(50,337)
_______
(56,491)
_______
_______
