for the year ended 31 December 2016
NOTES TO THE
FINANCIAL STATEMENTS
Annual Report 2016
-
108
-
8.
IncometaxWRITEBACK / (EXPENSE)
(a)
Major components of income tax (write back) / expense
Themajor components of income tax expense for the years ended 31December are:
Group
2016
2015
$’000
$’000
Statement of comprehensive income:
Current income tax:
– Current income taxation
–
1,641
– Over provision in respect of prior years
(1,312)
(489)
(1,312)
1,152
Deferred income tax:
– Origination and reversal of temporary difference (Note 14)
417
453
– Under provision in respect of prior years
–
355
417
808
Income tax (write back) / expense recognised in the
statement of comprehensive income
(895)
1,960
