93
Annual Report 2012–13
年報
財務報表附註
（續）
Notes
to
the
Financial
Statements
(continued)
15.
僱員福利撥備
Provision
for employee benefits
此為在計至報告期結束日就所提供的服務給予僱員年假及合約僱員約滿酬金的估計負債（見附註
2.8
）。
This
represents
the
estimated
liability
for
employees’
annual
leave
and obligations
on
contract-end
gratuities
payable
to
contract
staff
for
services
rendered up
to
the
end
of
the
reporting period
(also
see Note 2.8).
16.
遞延稅項
Deferred
tax
在財務狀況表內確認的遞延稅項主要部分及年內的變動如下：
Major
components
of
deferred
tax
recognised
in
the
statement
of
financial
position
and
the movements
during
the
year
are
as
follows:
多於有關折舊及攤銷
的折舊免稅額 其他暫記差額
總額
Depreciation
allowances
in
excess of
the
related
depreciation and
amortisation
Other
temporary
differences
Total
在二零一一年四月一日的結餘
Balance
at 1 April 2011
14,880
(78)
14,802
於全面收益表內計入
Credited
to
the
statement of
comprehensive
income
(3,010)
(12)
(3,022)
在二零一二年三月三十一日的結餘
Balance
at 31 March 2012
11,870
(90)
11,780
在二零一二年四月一日的結餘
Balance
at 1 April 2012
11,870
(90)
11,780
於全面收益表內（計入）╱扣除
(Credited)/Charged
to
the
statement of
comprehensive
income
(3,247)
13
(3,234)
在二零一三年三月三十一日的結餘
Balance at 31 March 2013
8,623
(77)
8,546
