香港土地註冊處營運基金
The Land Registry Trading Fund Hong Kong
98
財務報表附註
（續）
Notes to the Financial Statements
(continued)
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
在二零一三年四月一日的結餘
Balance at 1 April 2013
8,623
(77)
8,546
於全面收益表內計入
Credited to the statement of
comprehensive income
(2,737)
(15)
(2,752)
在二零一四年三月三十一日的結餘
Balance at 31 March 2014
5,886
(92)
5,794
17.
營運基金資本
Trading fund capital
此為政府對土地註冊處營運基金的投資。
This represents the Government’s investment in the LRTF.
