电能实业(00006.HK):英国企业税税率将维持19% 预期中期溢利将大幅下调
格隆汇5月6日丨电能实业(00006.HK)发布公告,在近期刊载的英国2019-21年金融法案中,英国政府建议自2020年4月1日起适用的企业税税率将维持为19%,而非如先前根据英国2016年金融法所颁布自2020年4月1日起降低至17%。
根据适用会计准则,倘已颁布或实质上颁布税率及税法,相关公司的递延税项余额需按预期适用的税率重新计算。鉴于集团于英国业务的递延税项余额的重新计算,集团预期将于其截至2020年6月30日止6个月的综合财务报表中摊占合营公司及联营公司的业绩而取得约港币8亿元的一次性不利影响。
经考虑上述递延税项余额的重新计算,公司预期集团截至2020年6月30日止6个月应占溢利与2019年同期相比将大幅下调。
Follow us
Find us on
Facebook,
Twitter ,
Instagram, and
YouTube or frequent updates on all things investing.Have a financial topic you would like to discuss? Head over to the
uSMART Community to share your thoughts and insights about the market! Click the picture below to download and explore uSMART app!

Disclaimers
uSmart Securities Limited (“uSmart”) is based on its internal research and public third party information in preparation of this article. Although uSmart uses its best endeavours to ensure the content of this article is accurate, uSmart does not guarantee the accuracy, timeliness or completeness of the information of this article and is not responsible for any views/opinions/comments in this article. Opinions, forecasts and estimations reflect uSmart’s assessment as of the date of this article and are subject to change. uSmart has no obligation to notify you or anyone of any such changes. You must make independent analysis and judgment on any matters involved in this article. uSmart and any directors, officers, employees or agents of uSmart will not be liable for any loss or damage suffered by any person in reliance on any representation or omission in the content of this article. The content of the article is for reference only and does not constitute any offer, solicitation, recommendation, opinion or guarantee of any securities, virtual assets, financial products or instruments. Regulatory authorities may restrict the trading of virtual asset-related ETFs to only investors who meet specified requirements. Any calculations or images in the article are for illustrative purposes only.
Investment involves risks and the value and income from securities may rise or fall. Past performance is not indicative of future performance. Please carefully consider your personal risk tolerance, and consult independent professional advice if necessary.