曝光台 注意防骗
网曝天猫店富美金盛家居专营店坑蒙拐骗欺诈消费者
Over provision in prior years – (6)
Others (1) 1
Actual tax (credit)/expense (95) 62
Notes:
(i) The headquarters of the Company and its branches are taxed at rates ranging from 20% to 25% (2008: 18% to 25%). The subsidiaries of the Group are taxed at rates ranging from 15% to 25% (2008: 15% to 25%).
(ii) The Company increased its retained earnings under PRC Accounting Standards for Business Enterprises (“PRC GAAP”) as a result of changes in accounting policies in 2003 and 2007. As at 31 December 2008, the Company recognised deferred tax
liabilities of RMB498 million and an income tax payable of RMB112 million in respect of the increase in retained earnings
of RMB3,320 million in 2003 and RMB627 million in 2007, respectively in the financial statements prepared under IFRSs. In
2009, the Company agreed with the local tax authority that the above deferred tax liabilities and income tax payable would be settled from 2009 to 2011.
(iii) In 2008, the tax authorities issued certain regulations governing the administration of income tax computation which involving
headquarters and branches. Accordingly, deferred tax assets and liabilities were remeasured for changes in tax rates resulted
from such new regulations.
CHINA SOUTHERN AIRLINES COMPANY LIMITED • ANNUAL REPORT 2009
82 Notes to the Financial Statements
(Prepared in accordance with International Financial Reporting Standards)
(Expressed in Renminbi)
17 Profit /(loss ) attributable to equity shareholders of the Company
The profit/(loss) attributable to equity shareholders of the Company for the year ended 31 December 2009 includes a loss
of RMB115 million (2008: RMB5,022 million) which has been dealt with in the financial statements of the Company.
18 Other comprehensi ve income
(a) Tax effects relating to each component of other comprehensive income
2009 2008
Before-tax
amount
Tax
expense
Net-of-tax
amount
Before-tax
amount
Tax
benefit
Net-of-tax
amount
RMB million RMB million RMB million RMB million RMB million RMB million
Available-for-sales
securities: net movement in fair value reserve 39 (9) 30 (248) 56 (192)
(b) Reclassification adjustments relating to components of other comprehensive income
2009 2008
RMB million RMB million
Available-for-sale securities: Changes in fair value recognised during the year 117 (248)
Reclassification adjustment for amount transferred to profit or loss: – gain on disposal (Note 15) (78) –
Net deferred tax (debited)/credited to other comprehensive income (Note 28(a)) (9) 56
Net movement in the fair value reserve during the year recognised in other comprehensive income 30 (192)
19 Dividends
The board of directors of the Company does not recommend the payment of a dividend in respect of the year ended 31 December 2009.
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China Southern Airlines Company Limited Annual Report 2009(67)
