英企业税率维持19% 电能(00006.HK)长建(01038.HK)分别录8亿元及14亿元不利影响
电能实业(00006.HK)及长江基建集团(01038.HK)分别公告,英国政府建议自今年4月起适用的企业税税率将维持在19%,而非先前所颁布低降低至17%。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。因此,电能及长建预计於6月止六个月财务报表中摊占联营及合营业绩分别录得8亿元及14亿元之一次性不利影响。预计期间溢利将较2019年同期大幅下滑。
长和(00001.HK)声明指,长江基建之一次性递延税项余额重新计算支出对公司股东应占溢利之影响,预期将因集团於英国之其他业务录得类似数额之一次性递延税项余额重新计算收益净额而大致抵销。因此,预期不会对6月止六个月业绩带来重大净影响。
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