for the year ended 31 December 2016
NOTES TO THE
FINANCIAL STATEMENTS
Baker Technology Limited
-
117
-
14.
Deferredtax
Deferred tax as at 31December relates to the following:
Group
Balance sheet
Statement
of comprehensive
income
2016
2015
2016
2015
$’000
$’000
$’000
$’000
Deferred tax assets:
Provisions
252
370
118
456
Differences in depreciation for tax purposes
(4)
(10)
(6)
202
248
360
Deferred tax liabilities:
Provisions
75
41
(34)
(41)
Differences in depreciation for tax purposes
(530)
(191)
339
191
(455)
(150)
Deferred tax expense
417
808
Tax consequence of proposed dividends
Thereareno income taxconsequencesattached to thedividendsproposedby theCompany to the shareholders
but not recognised as a liability in the financial statements (Note 28).
