English IRD TC Taxonomy View File - IRD Taxonomy Package 2024

Prefixes and Namespaces
View of Elements (Concepts) organised by Presentation Extended Link Roles (ELRs)
List of Tables (Hypercubes) organised by Definition ELRs
IRD TC Taxonomy Element (Concept) Details
Enumeration Data Types Details


Prefixes and Namespaces
NS-Prefix   URI
xlink   http://www.w3.org/1999/xlink
xsd   http://www.w3.org/2001/XMLSchema
xsi   http://www.w3.org/2001/XMLSchema-instance
xml   http://www.w3.org/XML/1998/namespace
xl   http://www.xbrl.org/2003/XLink
xbrli   http://www.xbrl.org/2003/instance
link   http://www.xbrl.org/2003/linkbase
ref   http://www.xbrl.org/2006/ref
negated   http://www.xbrl.org/2009/role/negated
nonnum   http://www.xbrl.org/dtr/type/non-numeric
num   http://www.xbrl.org/dtr/type/numeric
ird_tc   http://xbrl.ird.gov.hk/taxonomy/2025-04-01/ird_tc
ird_tc_entry_point   http://xbrl.ird.gov.hk/taxonomy/2025-04-01/ird_tc_entry_point
rol_tc_2025-04-01   http://xbrl.ird.gov.hk/taxonomy/2025-04-01/rol_tc_2025-04-01
sci_tc_2025-04-01   http://xbrl.ird.gov.hk/taxonomy/2025-04-01/sci_tc_2025-04-01
tc_entry_point_new   http://xbrl.ird.gov.hk/taxonomy/2025-04-01/tc_entry_point
xbrldt   http://xbrl.org/2005/xbrldt



View of Elements (Concepts) organised by Presentation Extended Link Roles (ELRs)
Extended Link Roles      
[310000] Company information  
[320000] Profits and Loss Income  
[330000] Profits and Loss Expenses  
[340000] Industrial building allowance / Commercial building allowance / Depreciation allowance / Hire purchase  
[350000] Tax adjustment  
[360000] Additional information required by the Inland Revenue Department  


[310000] Company information
ird_tc:CompanyInformationAbstract
    
ird_tc:CompanyName
    
ird_tc:IRDFileNumber
    
ird_tc:BasisPeriodStartDate
    
ird_tc:BasisPeriodEndDate
    
ird_tc:AccountingDateDifferentFromThatOfLastYear
    
ird_tc:ReasonsForTheChangeOfAccountingDate
    
ird_tc:AccountingPeriodStartDate
    
ird_tc:AccountingPeriodEndDate
    
ird_tc:YearOfAssessment
    
ird_tc:PrincipalBusinessActivity
    
ird_tc:HongKongStandardIndustrialClassificationCode
    
ird_tc:PreferredLanguageForFutureCorrespondence
    
ird_tc:PrivateCompany
    
ird_tc:CurrencyUsed
    
ird_tc:ConversionRate
    
ird_tc:AccountsPreparedAtConsolidatedLevel
    
ird_tc:NameOfProductionSoftware
    
ird_tc:VersionOfProductionSoftware
Back>

[320000] Profits and Loss Income
ird_tc:ProfitsAndLossIncomeAbstract
    
ird_tc:AgencyFeeIncome
    
ird_tc:CommissionIncome
    
ird_tc:ConstructionIncome
    
ird_tc:ConsultancyFeeIncome
    
ird_tc:DividendIncome
    
ird_tc:ExchangeGain
    
ird_tc:ExchangeGainFromStage1And2ExpectedCreditLosses
    
ird_tc:ExchangeGainFromStage3ExpectedCreditLosses
    
ird_tc:FeeCommissionIncomeFinancialInstitution
    
ird_tc:DisposalGainFVTOCI
    
ird_tc:DisposalGainFixedAssets
    
ird_tc:DisposalGainInvestmentSecuritiesAmortisedCost
    
ird_tc:DisposalGainSecurities
    
ird_tc:GainFAAtFVTPL
    
ird_tc:GainOrProfitAccruedToACorporationOtherThanAFinancialInstitutionThroughOrFromTheCarryingOnAnIntraGroupFinancingBusiness
    
ird_tc:GainOrProfitOnSaleOrDisposalOfAQualifyingDebtInstrument
    
ird_tc:GainOrProfitOnSaleOrDisposalOfAQualifyingDebtInstrumentDetails
    
ird_tc:GrossPremiumFromLifeInsuranceBusinessDirectUnderwriting
    
ird_tc:GrossPremiumsFromLifeReinsuranceBusiness
    
ird_tc:GrossPremiumsFromNonLifeInsuranceBusinessDirectUnderwriting
    
ird_tc:GrossPremiumsFromNonLifeReinsuranceBusiness
    
ird_tc:HedgingGain
    
ird_tc:HireRentalSimilarChargesUseOfMovablePropertyHongKong
    
ird_tc:InterestIncomeHongKongBank
    
ird_tc:IncomeFromAssignmentOfRightToEarnIncome
    
ird_tc:IncreaseInUnearnedPremiumsNonLifeInsuranceBusiness
    
ird_tc:InterestIncomeFromAQualifyingDebtInstrument
    
ird_tc:InterestIncomeFromAQualifyingDebtInstrumentDetails
    
ird_tc:InterestIncomeReceivedByACorporationOtherThanAFinancialInstitutionThroughOrFromTheCarryingOnAnIntraGroupFinancingBusiness
    
ird_tc:LoanInterestIncome
    
ird_tc:ManagementFeeIncome
    
ird_tc:ManagementFeeReceivedDetails
    
ird_tc:ManufacturingIncome
    
ird_tc:MembershipFeeIncome
    
ird_tc:NetPremiumsEarnedNonLifeInsuranceBusiness
    
ird_tc:NetPremiumsFromLifeInsuranceBusinessDirectUnderwriting
    
ird_tc:NetPremiumsFromLifeReinsuranceBusiness
    
ird_tc:NetPremiumsFromNonLifeInsuranceBusinessDirectUnderwriting
    
ird_tc:NetPremiumsFromNonLifeReinsuranceBusiness
    
ird_tc:InterestIncomeNonHongKongBank
    
ird_tc:PremiumsCededToReinsurersForLifeInsuranceBusinessDirectUnderwriting
    
ird_tc:PremiumsCededToReinsurersForLifeReInsuranceBusiness
    
ird_tc:PremiumsCededToReinsurersForNonLifeInsuranceBusinessDirectUnderwriting
    
ird_tc:PremiumsCededToReinsurersForNonLifeReinsuranceBusiness
    
ird_tc:RentalIncomeImmovableAssetsHongKong
    
ird_tc:ReversalOfExpectedCreditLossesStage1And2
    
ird_tc:ReversalOfExpectedCreditLossesStage3
    
ird_tc:RoyaltyIncome
    
ird_tc:ServiceFeeIncome
    
ird_tc:ServiceFeeReceivedDetails
    
ird_tc:ShareProfitsAssociates
    
ird_tc:ShareProfitsJointVentures
    
ird_tc:SubscriptionIncome
    
ird_tc:SubsidyFinancialAssistanceGovernmentGrant
    
ird_tc:TotalNetPremiumsLifeInsuranceBusiness
    
ird_tc:TradingIncome
    
ird_tc:UnderwritingProfitNonLifeInsuranceBusiness
Back>

[330000] Profits and Loss Expenses
ird_tc:ProfitsAndLossExpensesAbstract
    
ird_tc:AccountingServicesFee
    
ird_tc:AdvertisingAndPromotions
    
ird_tc:Agentfees
    
ird_tc:AmortisationOfIntangibleAssets
    
ird_tc:AnnualReturnFilingFee
    
ird_tc:AppropriationProfitTransferReserveChargedAgainstFundPolicyHoldersNotChargedAgainstFundLifeInsuranceBusiness
    
ird_tc:AuditorsRemuneration
    
ird_tc:BadDebtProvisionDetails
    
ird_tc:BadDebtWriteOffDetails
    
ird_tc:BadDebtWriteBackGeneral
    
ird_tc:BadDebtWriteBackSpecific
    
ird_tc:BadDebtWrittenOffGeneral
    
ird_tc:BadDebtWrittenOffSpecific
    
ird_tc:BankCharges
    
ird_tc:BuildingManagementFee
    
ird_tc:BusinessRegistrationFee
    
ird_tc:ShareBasedPaymentCashSettled
    
ird_tc:Cleaning
    
ird_tc:Commission
    
ird_tc:CommissionPaymentsDetails
    
ird_tc:CompanySecretarialFee
    
ird_tc:CompensationExpenses
    
ird_tc:ComputerExpenses
    
ird_tc:ConsultancyFee
    
ird_tc:ContractorCharges
    
ird_tc:CostOfGoodsSoldCostOfSales
    
ird_tc:CostOfGoodsSoldCostOfSales_FinishedGoodsClosingBalance
    
ird_tc:CostOfGoodsSoldCostOfSales_FinishedGoodsOpeningBalance
    
ird_tc:CostOfGoodsSoldCostOfSales_FinishedGoodsPurchased
    
ird_tc:CostOfGoodsSoldCostOfSales_RawMaterialClosingBalance
    
ird_tc:CostOfGoodsSoldCostOfSales_RawMaterialOpeningBalance
    
ird_tc:CostOfGoodsSoldCostOfSales_RawMaterialPurchased
    
ird_tc:CostOfGoodsSoldCostOfSales_WorkInProgressClosingBalance
    
ird_tc:CostOfGoodsSoldCostOfSales_WorkInProgressOpeningBalance
    
ird_tc:CostOfGoodsSoldCostOfSales_WorkInProgressPurchased
    
ird_tc:DecreaseInUnearnedPremiumsNonLifeInsuranceBusiness
    
ird_tc:Depreciation
    
ird_tc:DepreciationPPE
    
ird_tc:DepreciationROUAssets
    
ird_tc:DepreciationOthers
    
ird_tc:DirectorRemuneration
    
ird_tc:Donations
    
ird_tc:ApprovedCharitableDonationsDetails
    
ird_tc:Entertainment
    
ird_tc:ShareBasedPaymentEquitySettledCompany
    
ird_tc:ShareBasedPaymentEquitySettledGroupCoRecharge
    
ird_tc:ShareBasedPaymentEquitySettledGroupCoNoRecharge
    
ird_tc:ExchangeLoss
    
ird_tc:ExchangeLossFromStage1And2ExpectedCreditLosses
    
ird_tc:ExchangeLossFromStage3ExpectedCreditLosses
    
ird_tc:ExpectedCreditLossesChargedStage1And2
    
ird_tc:ExpectedCreditLossesChargedStage3
    
ird_tc:FinanceCostsDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
    
ird_tc:ForeignTaxPaid
    
ird_tc:ForeignWithholdingTaxPaid
    
ird_tc:FreightAndTransportation
    
ird_tc:GeneralAdministrativeOrManagementExpensesDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
    
ird_tc:ProvisionGeneralBadDebt
    
ird_tc:ProvisionGeneralInventoryObsolescence
    
ird_tc:HandlingFees
    
ird_tc:HedgingLoss
    
ird_tc:HirePurchaseInterests
    
ird_tc:InstallationCosts
    
ird_tc:Insurance
    
ird_tc:InterestExpensesLeaseLiabilities
    
ird_tc:InterestExpenses
    
ird_tc:InterestPaidOrPayableDetails
    
ird_tc:LeasingChargesMovableProperties
    
ird_tc:LegalAndProfessionalFee
    
ird_tc:LegalAndOtherProfessionalFeePaymentsDetails
    
ird_tc:LicenceAndMembershipFees
    
ird_tc:DisposalLossFAFVTOCI
    
ird_tc:DisposalLossFixedAssets
    
ird_tc:DisposalLossInvestmentSecuritiesAmortisedCost
    
ird_tc:DisposalLossSecurities
    
ird_tc:LossFAAtFVTPL
    
ird_tc:ManagementFee
    
ird_tc:ManagementFeePaymentsDetails
    
ird_tc:MandatoryProvidentFundContribution
    
ird_tc:Marketing
    
ird_tc:MedicalFees
    
ird_tc:MotorVehicleExpenses
    
ird_tc:NetClaimsIncurredLifeInsuranceBusiness
    
ird_tc:NetClaimsIncurredNonLifeInsuranceBusiness
    
ird_tc:NetCommissionExpensesLifeInsuranceBusiness
    
ird_tc:NetCommissionExpensesDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
    
ird_tc:InventoryObsolescenceWriteBack
    
ird_tc:InventoryObsolescenceWrittenOff
    
ird_tc:OfficeSupplies
    
ird_tc:OtherCostOfGoodsSoldCostOfSales
    
ird_tc:OtherCostOfGoodsSoldCostOfSales_DirectLabor
    
ird_tc:OtherCostOfGoodsSoldCostOfSales_HandlingCharges
    
ird_tc:OtherCostOfGoodsSoldCostOfSales_ManufacturingExpenses
    
ird_tc:OtherOutgoingsExpensesLossDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
    
ird_tc:StaffPartnersSalary
    
ird_tc:PenaltyAndFines
    
ird_tc:PrintingAndStationery
    
ird_tc:PrivateExpenses
    
ird_tc:ProvisionForUnexpiredRiskNonLifeInsuranceBusiness
    
ird_tc:RecruitmentExpenses
    
ird_tc:RentAndRates
    
ird_tc:RepairsAndMaintenance
    
ird_tc:ResearchAndDevelopment
    
ird_tc:ResearchAndDevelopmentDetails
    
ird_tc:Samples
    
ird_tc:ServiceCharges
    
ird_tc:ShareBasedPaymentDetails
    
ird_tc:ShareLossesAssociates
    
ird_tc:ShareLossesJointVentures
    
ird_tc:ProvisionSpecificBadDebt
    
ird_tc:ProvisionSpecificInventoryObsolescence
    
ird_tc:ChangeInMethodOfValuationOfInventoriesDetails
    
ird_tc:StaffBenefitsAndWelfare
    
ird_tc:StaffSalaries
    
ird_tc:StampDutyPropertyTransaction
    
ird_tc:StampDutyNewTenancyAgreement
    
ird_tc:StampDutyRenewalTenancyAgreement
    
ird_tc:StampDutyTransferOfShares
    
ird_tc:StockExchangeAndListingCosts
    
ird_tc:SubContractorCharges
    
ird_tc:ContractorAndSubcontractorChargesDetails
    
ird_tc:SubscriptionFee
    
ird_tc:SundryExpenses
    
ird_tc:TaxServicesFee
    
ird_tc:TrainingCosts
    
ird_tc:Travelling
    
ird_tc:UnderwritingLossNonLifeInsuranceBusiness
    
ird_tc:UtilitiesAndTelecommunications
Back>

[340000] Industrial building allowance / Commercial building allowance / Depreciation allowance / Hire purchase
ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract
    
ird_tc:IndustrialBuildingAllowanceAbstract
    
ird_tc:IBAInitalAllowance
    
ird_tc:IBAAnnualAllowance
    
ird_tc:IBABalancingAllowance
    
ird_tc:IBABalancingCharge
    
ird_tc:IBAOpenCost
    
ird_tc:IBACloseCost
    
ird_tc:IBAYearOfFirstUse
    
ird_tc:IBAYearOfAcquisition
    
ird_tc:IBAAddition
    
ird_tc:IBAAdditionDetails
    
ird_tc:IBADisposal
    
ird_tc:IBADisposalDetails
    
ird_tc:IBAWDVBroughtForward
    
ird_tc:IBAWDVCarriedForward
    
ird_tc:CommercialBuildingAllowanceAbstract
    
ird_tc:CBAAnnualAllowance
    
ird_tc:CBABalancingAllowance
    
ird_tc:CBABalancingCharge
    
ird_tc:CBAYearOfFirstUse
    
ird_tc:CBAYearOfAcquisition
    
ird_tc:CBAOpenCost
    
ird_tc:CBAClosedCost
    
ird_tc:CBAAddition
    
ird_tc:CBAAdditionDetails
    
ird_tc:CBADisposal
    
ird_tc:CBADisposalDetails
    
ird_tc:CBAWDVBroughtForward
    
ird_tc:CBAWDVCarriedForward
    
ird_tc:DepreciationAllowanceAbstract
    
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance
    
ird_tc:DepreciationAllowancesPooling10InitalAllowance
    
ird_tc:DepreciationAllowancesPooling20InitalAllowance
    
ird_tc:DepreciationAllowancesPooling30InitalAllowance
    
ird_tc:TaxWrittenDownValueBroughtForwardPooling10
    
ird_tc:TaxWrittenDownValueCarriedForwardPooling10
    
ird_tc:TaxWrittenDownValueBroughtForwardPooling20
    
ird_tc:TaxWrittenDownValueCarriedForwardPooling20
    
ird_tc:TaxWrittenDownValueBroughtForwardPooling30
    
ird_tc:TaxWrittenDownValueCarriedForwardPooling30
    
ird_tc:DepreciationAllowancesPooling10Addition
    
ird_tc:DepreciationAllowancesPooling10SaleProceeds
    
ird_tc:DepreciationAllowancesPooling20Addition
    
ird_tc:DepreciationAllowancesPooling20SaleProceeds
    
ird_tc:DepreciationAllowancesPooling30Addition
    
ird_tc:DepreciationAllowancesPooling30SaleProceeds
    
ird_tc:DepreciationAllowancesPoolingTotalSaleProceeds
    
ird_tc:DepreciationAllowanceAdditionDetails
    
ird_tc:DepreciationAllowanceDisposalDetails
    
ird_tc:DepreciationAllowancesPoolingTotalAnnualAllowance
    
ird_tc:DepreciationAllowancesPooling10AnnualAllowance
    
ird_tc:DepreciationAllowancesPooling20AnnualAllowance
    
ird_tc:DepreciationAllowancesPooling30AnnualAllowance
    
ird_tc:DepreciationAllowancesPoolingTotalBalancingAllowance
    
ird_tc:DepreciationAllowancesPooling10BalancingAllowance
    
ird_tc:DepreciationAllowancesPooling20BalancingAllowance
    
ird_tc:DepreciationAllowancesPooling30BalancingAllowance
    
ird_tc:DepreciationAllowancesPoolingTotalBalancingCharge
    
ird_tc:DepreciationAllowancesPooling10BalancingCharge
    
ird_tc:DepreciationAllowancesPooling20BalancingCharge
    
ird_tc:DepreciationAllowancesPooling30BalancingCharge
    
ird_tc:HirePurchaseAbstract
    
ird_tc:HirePurchaseRate
    
ird_tc:HirePurchaseInitialAllowance
    
ird_tc:HirePurchaseAnnualAllowance
    
ird_tc:HirePurchaseBalancingAllowance
    
ird_tc:HirePurchaseBalancingCharge
    
ird_tc:HirePurchaseOpeningBalance
    
ird_tc:HirePurchaseClosingBalance
    
ird_tc:HirePurchaseAddition
    
ird_tc:HirePurchaseAdditionDetails
    
ird_tc:HirePurchaseDisposal
    
ird_tc:HirePurchaseDisposalDetails
    
ird_tc:HirePurchaseCapitalRepaymentCurrent
    
ird_tc:HirePurchaseCapitalRepaymentAccumulated
    
ird_tc:HirePurchaseWDVBroughtForward
    
ird_tc:HirePurchaseWDVCarriedForward
    
ird_tc:FixedAssetAdditionsTotal
    
ird_tc:FixedAssetDisposalTotal
    
ird_tc:FixedAssetWrittenOffTotal
Back>

[350000] Tax adjustment
ird_tc:TaxAdjustmentAbstract
    
ird_tc:AssessableProfitsAdjustedLossOfThePeriodHKD
    
ird_tc:AssessableProfitsAdjustedLossOfThePeriodForeignCurrency
    
ird_tc:ItemsToBeAddedBackAbstract
    
ird_tc:AmortisationOfIntangibleAssetsTaxAdjustment
    
ird_tc:DepreciationTaxAdjustment
    
ird_tc:StampDutyTransferOfSharesTaxAdjustment
    
ird_tc:StampDutyNewTenancyAgreementTaxAdjustment
    
ird_tc:ExpenditureOfFixedAssetsInCapitalNatureTaxAdjustment
    
ird_tc:ExpensesPaidOnBehalfOfRelatedEntitiesWithoutRechargeTaxAdjustment
    
ird_tc:ProvisionGeneralBadDebtsTaxAdjustment
    
ird_tc:ExpectedCreditLossesChargedStage1AndStage2TaxAdjustment
    
ird_tc:ExchangeLossStage1And2ExpectedCreditLossesTaxAdjustment
    
ird_tc:NonDeductibleExchangeLossTaxAdjustment
    
ird_tc:ProvisionGeneralInventoryObsolescenceTaxAdjustment
    
ird_tc:NonDeductibleForeignWithholdingTaxPaidTaxAdjustment
    
ird_tc:NonDeductibleInterestExpensesTaxAdjustment
    
ird_tc:NonDeductibleLegalAndProfessionalFeesTaxAdjustment
    
ird_tc:PenaltyAndFinesTaxAdjustment
    
ird_tc:DonationsAddBackTaxAdjustment
    
ird_tc:ShareOfLossOfInvestmentsInAssociateSOrJointVentureSTaxAdjustment
    
ird_tc:ItemsToBeDeductedAbstract
    
ird_tc:OffshoreInterestIncomeTaxAdjustment
    
ird_tc:OtherOnshoreButNotTaxableInterestIncomeTaxAdjustment
    
ird_tc:ExchangeGainFromStage1And2ExpectedCreditLossesTaxAdjustment
    
ird_tc:NonTaxableExchangeGainTaxAdjustment
    
ird_tc:ExemptBankInterestIncomeTaxAdjustment
    
ird_tc:ExemptDividendIncomeTaxAdjustment
    
ird_tc:BadDebtsWriteBackGeneralTaxAdjustment
    
ird_tc:BadDebtsWrittenOffGeneralTaxAdjustment
    
ird_tc:InventoryObsolescenceWriteBackTaxAdjustment
    
ird_tc:InventoryObsolescenceWrittenOffTaxAdjustment
    
ird_tc:ProfitsFromSaleOfLandPropertiesInHongKongExcludedFromAssessableProfitsTaxAdjustment
    
ird_tc:ProfitsFromSaleOfCapitalAssetsOtherThanLandedPropertiesInHongKongExcludedFromTheAssessableProfitsOrAdjustedLossTaxAdjustment2024
    
ird_tc:ShareOfProfitsOfInvestmentsInAssociateSOrJointVentureSTaxAdjustment
    
ird_tc:OtherTaxAdjustmentsAbstract
    
ird_tc:ApprovedCharitableDonationsTaxAdjustment
    
ird_tc:ExpenditureOnBuildingRefurbishmentTaxAdjustment
    
ird_tc:ExpenditureOnBuildingRefurbishmentDetails
    
ird_tc:ExpenditureOnComputerHardwareAndSoftwareTaxAdjustment
    
ird_tc:ExpenditureOnComputerHardwareAndSoftwareDetails
    
ird_tc:ExpenditureOnPrescribedManufacturingMachineryOrPlantTaxAdjustment
    
ird_tc:ExpenditureOnPresribedManufacturingMachineryOrPlantDetails
    
ird_tc:ExpenditureOnEnvironmentalProtectionMachineryTaxAdjustment
    
ird_tc:DetailsOfExpenditureIncurredOnAndProceedsFromTheSaleOfEnvironmentalProtectionMachinery
    
ird_tc:ExpenditureOnEnvironmentalProtectionInstallationTaxAdjustment
    
ird_tc:DetailsOfExpenditureIncurredOnAndProceedsFromTheSaleOfEnvironmentalProtectionInstallation
    
ird_tc:ExpenditureOnEnvironmentFriendlyVehiclesTaxAdjustment
    
ird_tc:DetailsOfExpenditureIncurredOnAndProceedsFromTheSaleOfEnvironmentFriendlyVehicles
    
ird_tc:ExpenditureOnPatentRightsTaxAdjustment
    
ird_tc:ExpenditureOnRightsToKnowHowTaxAdjustment
    
ird_tc:ExpenditureOnCopyrightsTaxAdjustment
    
ird_tc:ExpenditureOnPerformersEconomicRightsTaxAdjustment
    
ird_tc:ExpenditureOnProtectedLayoutDesignTopographyRightsTaxAdjustment
    
ird_tc:ExpenditureOnProtectedPlantVarietyRightsTaxAdjustment
    
ird_tc:ExpenditureOnRegisteredDesignsTaxAdjustment
    
ird_tc:ExpenditureOnRegisteredTrademarksTaxAdjustment
    
ird_tc:TransferPricingAdjustmentTaxAdjustment
    
ird_tc:ShortMediumTermInstrumentsIssuedBefore1April2018InterestGainTaxHalfTaxRateTaxAdjustment
    
ird_tc:LongTermInstrumentsIssuedBefore1April2018TaxAdjustment
    
ird_tc:InterestProfitsGainsFromQualifyingDebtInstrumentsIssuedOnOrAfter1April2018ExemptedTaxAdjustment
    
ird_tc:OutgoingOrExpenseChargedAgainstLifeInsuranceFundTaxAdjustment
    
ird_tc:ExpenseDisbursementOrLossChargedAgainstLifeInsuranceFundTaxAdjustment
    
ird_tc:OutgoingOrExpensesNotChargedAgainstLifeInsuranceFundTaxAdjustment
    
ird_tc:ReceiptOfCapitalNatureOrTransferFromReserveCreditedToLifeInsuranceFundTaxAdjustment
    
ird_tc:AllowancesOfLifeInsuranceCorporationProvidedUnderPart6OfIROTaxAdjustment
    
ird_tc:DeemedAssessableProfitsUnderS231aLifeInsuranceBusinessTaxAdjustment
    
ird_tc:LifeInsuranceFundSurplusAtBeginningBasisPeriodTaxAdjustment
    
ird_tc:LifeInsuranceFundSurplusAtEndBasisPeriodTaxAdjustment
    
ird_tc:AdjustedSurplusForTheYearLifeInsuranceBusinessTaxAdjustment
    
ird_tc:AppropriationOfProfitOrTransferToReserveChargedAgainstFundToPolicyHoldersNotChargedAgainstFundLifeInsuranceBusinessTaxAdjustment
    
ird_tc:NonDeductibleOutgoingExpenseDisbursementOrLossChargedAgainstLifeInsuranceFundTaxAdjustment
    
ird_tc:DeductibleOutgoingExpensesNotChargedAgainstLifeInsuranceFundTaxAdjustment
    
ird_tc:ProfitsNotBeingProfitsFromBusinessOfInsuranceOtherThanLifeInsuranceAndNotCreditedToLifeInsuranceFundTaxAdjustment
    
ird_tc:ExpectedCreditLossesAdjustmentToOpeningBalanceDueToAdoptionOfHKFRS9Stage1And2TaxAdjustment
    
ird_tc:ExpectedCreditLossesAdjustmentToOpeningBalanceDueToAdoptionOfHKFRS9Stage3TaxAdjustment
Back>

[360000] Additional information required by the Inland Revenue Department
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract
    
ird_tc:GrossIncome
    
ird_tc:NonResidentRoyaltyPaymentS15
    
ird_tc:RoyaltyPaymentToNonResidentRecipientDetails
    
ird_tc:DeemedAssessableProfitsUnderSection20AE20AF20AXAndOr20AYOrSection22AndOr23OfSchedule16E
    
ird_tc:DeemedAssessableProfitsUnderSection20AE20AF20AXAndOr20AYOrSection22AndOr23OfSchedule16EDetails
    
ird_tc:IncludeAnyInterestProfitsLossArisingFromShortMediumTermDebtInstruments
    
ird_tc:IncludeAnyInterestProfitsLossArisingFromShortMediumTermDebtInstrumentsDetails
    
ird_tc:TaxReliefDTA
    
ird_tc:TaxReliefDTADetails
    
ird_tc:AdvanceRuling
    
ird_tc:AdvanceRulingDetails
    
ird_tc:DebtTreatmentABSOriginatorBondIssuer
    
ird_tc:DeductionRegulatoryCapitalSecurityDistribution
    
ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPerson
    
ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPersonDetails
    
ird_tc:TransactionsWithOtherPartsNonHongKongResidentPerson
    
ird_tc:AuditRequirement
    
ird_tc:HongKongPracticeUnit
    
ird_tc:PractisingCertificateNumber
    
ird_tc:BusinessCommencement
    
ird_tc:BusinessCommencementDate
    
ird_tc:BusinessCessation
    
ird_tc:BusinessCessationDate
    
ird_tc:BusinessCessationDeathOfProprietor
    
ird_tc:BusinessCessationProprietorDeathDate
    
ird_tc:BusinessCessationTransferred
    
ird_tc:BusinessCessationTransferee
    
ird_tc:BusinessCessationTransfereeBusinessNature
    
ird_tc:BusinessCessationTransferredAssetsAssociated
    
ird_tc:TaxTreatmentOfFinancialInstruments
    
ird_tc:ShareholderChange
    
ird_tc:Amalgamation
    
ird_tc:ProcessingArrangementMainland
    
ird_tc:InsuranceCorporationCommencingToImplementRiskBasedCapitalRegimeToDetermineCapitalRequirements
    
ird_tc:IncomeAmountOfOneOffAdjustmentArisingFromImplementationOfRBCRegime
    
ird_tc:LossAmountOfOneOffAdjustmentArisingFromImplementationOfRBCRegime
    
ird_tc:ElectToTreatOneOffAdjustmentAsYourIncomeOrLossBy5EqualAmounts
    
ird_tc:FamilyOwnedSpecialPurposeEntityInWhichAnEligibleFamilyOwnedInvestmentHoldingVehicleHasBeneficialInterest
    
ird_tc:EligibleSingleFamilyOfficeOfAFamily
    
ird_tc:TotalNumberOfFIHVsManaged
    
ird_tc:TransactionWithNonResidentSellGoodsServices
    
ird_tc:TransactionWithNonResidentAgent
    
ird_tc:ValueCreationContributionsinHongKong
    
ird_tc:TransactionWithNonResidentHireCharges
    
ird_tc:TransactionWithNonResidentProfessionalServicesFee
    
ird_tc:OffshoreProfitsExcluded
    
ird_tc:ReasonsForTheOffshoreClaim
    
ird_tc:OffshoreProfitsFromBusinessAttributableToTheUseOfTheInternetToAcceptOrdersSellGoodsProvideServicesOrAcceptPayment
    
ird_tc:OffshoreProfitsFromBusinessAttributableToContractProcessingOrImportProcessingArrangementInTheMainlandOfChina
    
ird_tc:Schedule16CAndIncidentalTransactionsExempted
    
ird_tc:Schedule16CAndIncidentalTransactionsExemptedDetails
    
ird_tc:SpecifiedSecuritiesExempted
    
ird_tc:ProfitsEarnedByAFamilyOwnedSpecialPurposeEntityFromTransactionsSpecified
    
ird_tc:MandatoryContributionsMadeForProprietorOrPartners
    
ird_tc:MandatoryContributionsMadeForProprietorOrPartnersDetails
    
ird_tc:ForeignTaxCreditClaimed
    
ird_tc:IncomeProfitsTaxExemptedDoubleTaxationAgreement
    
ird_tc:DeductionClaimedInterestNonHongKongAssociatedCorporationsIntraGroupFinancingBusiness
    
ird_tc:DeductionClaimedForLeasedPremisesReinstatementCosts
    
ird_tc:BIR52ProprietorPartnerEmoluments
    
ird_tc:BIR52ProprietorPartnerEmolumentsAdjustment
    
ird_tc:BIR52ProprietorPartnerFullName
    
ird_tc:BIR52ProprietorPartnerPrecedentPartner
    
ird_tc:BIR52ProprietorPartnerDateEntered
    
ird_tc:BIR52ProprietorPartnerDateLeft
    
ird_tc:BIR52ProprietorPartnerHKIDOrBRNumber
    
ird_tc:BIR52ProprietorPartnerPersonalAssessment
    
ird_tc:BIR52ProprietorPartnerProfitLossSharingRatio
    
ird_tc:BIR52ProprietorPartnerAllocationOfAssessableProfitsAdjustedLoss
    
ird_tc:BIR52ProprietorPartnerMPF
    
ird_tc:BIR52PurchaseCBAIBA
    
ird_tc:Turnover
    
ird_tc:OpeningInventories
    
ird_tc:Purchases
    
ird_tc:ClosingInventories
    
ird_tc:GrossProfitLoss
    
ird_tc:IntellectualPropertyPayments
    
ird_tc:ProfitLossBeforeTax
Back>


List of Tables (Hypercubes) organised by Definition ELRs
Extended Link Roles      
[360000] Additional information required by the Inland Revenue Department  


[360000] Additional information required by the Inland Revenue Department
ird_tc:PartnerInformationAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_tc:PersonalParticularsProprietorOrPartnersTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_tc:PartnersDimension
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_tc:DetailedInformationLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_tc:BIR52ProprietorPartnerFullName
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_tc:BIR52ProprietorPartnerPrecedentPartner
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_tc:BIR52ProprietorPartnerDateEntered
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_tc:BIR52ProprietorPartnerDateLeft
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_tc:BIR52ProprietorPartnerHKIDOrBRNumber
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_tc:BIR52ProprietorPartnerPersonalAssessment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_tc:BIR52ProprietorPartnerProfitLossSharingRatio
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_tc:BIR52ProprietorPartnerAllocationOfAssessableProfitsAdjustedLoss
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_tc:BIR52ProprietorPartnerMPF
Back>


IRD TC Taxonomy Element (Concept) Details

The 2024 IRD TC Taxonomy schema file contains a total of 446 elements, including 1 XBRL hypercubeItem element for table definition and 1 XBRL dimensionItem element for axis definition.
Item type   Occurence  
monetaryItemType 324
stringItemType 73
percentItemType 2
decimalItemType 1
dateItemType 9
pureItemType 1
booleanItemType 35
PreferredLanguageForFutureCorrespondenceItemType 1


Standard Label in English   Standard Label in Traditional Chinese   Element (Concept) Name  
Accounting date different from that of last year 結帳日期有別於去年 ird_tc:AccountingDateDifferentFromThatOfLastYear
Accounting period end date 會計期結束日期 ird_tc:AccountingPeriodEndDate
Accounting period start date 會計期開始日期 ird_tc:AccountingPeriodStartDate
Accounting services fee 會計服務費 ird_tc:AccountingServicesFee
Accounts prepared at consolidated level 在綜合層面編制的帳目 ird_tc:AccountsPreparedAtConsolidatedLevel
Additional information required by the Inland Revenue Department [abstract] 税務局要求的額外資料 [abstract] ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract
Additions to fixed assets, total 固定資產購置總額 ird_tc:FixedAssetAdditionsTotal
Advance ruling details 事先裁定詳情 ird_tc:AdvanceRulingDetails
Advertising and promotions 廣告及推廣 ird_tc:AdvertisingAndPromotions
Agency fee income 代理費收入 ird_tc:AgencyFeeIncome
Agent fees 代理費 ird_tc:Agentfees
Align the tax treatment of financial instruments with their accounting treatment and have the related profits assessed in accordance with sections 18I to 18L of the Inland Revenue Ordinance 金融工具的税務處理與其會計處理一致,並按《税務條例》第 18I 至 18L 條就相關利潤評税 ird_tc:TaxTreatmentOfFinancialInstruments
Amalgamation 合併 ird_tc:Amalgamation
Amortisation of intangible assets 無形資產攤銷 ird_tc:AmortisationOfIntangibleAssets
Amount received by proprietor or partner adjusted in the tax computation 東主或合夥人收取的款項在計算表作出調整 ird_tc:BIR52ProprietorPartnerEmolumentsAdjustment
Annual return filing fee 周年申報表申報費用 ird_tc:AnnualReturnFilingFee
Any emoluments, interest on capital etc. from the business received by proprietor/partner 東主或合夥人從業務中收取過的任何薪酬,資本利息等 ird_tc:BIR52ProprietorPartnerEmoluments
Appropriation of profit or transfer to reserve charged against the fund (to policy holders not charged against the fund), life insurance business 人壽保險業務由該基金支付的利潤撥款或轉撥入儲備金的款項(非在基金項下支付予保單持有人的轉撥或撥款) ird_tc:AppropriationProfitTransferReserveChargedAgainstFundPolicyHoldersNotChargedAgainstFundLifeInsuranceBusiness
Approved charitable donations details 認可慈善捐款詳情 ird_tc:ApprovedCharitableDonationsDetails
Assessable profits (Adjusted loss) of the period in Hong Kong dollar 以港元計算的本期應評税利潤╱(經調整的虧損) ird_tc:AssessableProfitsAdjustedLossOfThePeriodHKD
Assessable profits (Adjusted loss) of the period in foreign currency 以外幣計算的本期應評税利潤╱(經調整的虧損) ird_tc:AssessableProfitsAdjustedLossOfThePeriodForeignCurrency
Assets of business transferred to associated person 營業資產轉讓予相聯人士 ird_tc:BusinessCessationTransferredAssetsAssociated
Auditor's remuneration 核數師酬金 ird_tc:AuditorsRemuneration
Bad debt provision details 壞帳準備詳情 ird_tc:BadDebtProvisionDetails
Bad debt write-off details 壞帳註銷詳情 ird_tc:BadDebtWriteOffDetails
Bad debts write back to profits and loss account, general 一般壞帳準備註銷撥回損益表 ird_tc:BadDebtWriteBackGeneral
Bad debts write back to profits and loss account, specific 特別壞帳準備註銷撥回損益表 ird_tc:BadDebtWriteBackSpecific
Bad debts written off against provision, general 一般壞帳準備註銷 ird_tc:BadDebtWrittenOffGeneral
Bad debts written off against provision, specific 特別壞帳準備註銷 ird_tc:BadDebtWrittenOffSpecific
Bank charges 銀行手續費 ird_tc:BankCharges
Basis period end date 評税基期結束日期 ird_tc:BasisPeriodEndDate
Basis period start date 評税基期開始日期 ird_tc:BasisPeriodStartDate
Building management fee 建築物管理費 ird_tc:BuildingManagementFee
Business cessation transferee details 停業業務承讓人詳情 ird_tc:BusinessCessationTransferee
Business nature of business cessation transferred 轉讓的停業業務性質 ird_tc:BusinessCessationTransfereeBusinessNature
Business registration fee 商業登記費 ird_tc:BusinessRegistrationFee
Business transferred to and carried on by another person 業務轉讓給另外一名人士經營 ird_tc:BusinessCessationTransferred
Cash-settled share-based payment 以現金結算的以股份為基礎的支付 ird_tc:ShareBasedPaymentCashSettled
Change in method of valuation of inventories details 存貨估價方法變更的詳情 ird_tc:ChangeInMethodOfValuationOfInventoriesDetails
Change of shareholder 股東變更 ird_tc:ShareholderChange
Cleaning expenses 清潔費 ird_tc:Cleaning
Closing inventories 期末存貨 ird_tc:ClosingInventories
Commercial building allowance [abstract] 商業建築物免税額 [abstract] ird_tc:CommercialBuildingAllowanceAbstract
Commercial building allowance, addition 商業建築物免税額 資產購置 ird_tc:CBAAddition
Commercial building allowance, addition details 商業建築物免税額 資產購置詳情 ird_tc:CBAAdditionDetails
Commercial building allowance, annual allowance 商業建築物免税額 每年免税額 ird_tc:CBAAnnualAllowance
Commercial building allowance, balancing allowance 商業建築物免税額 結餘免税額 ird_tc:CBABalancingAllowance
Commercial building allowance, balancing charge 商業建築物免税額 結餘課税 ird_tc:CBABalancingCharge
Commercial building allowance, close cost 商業建築物免税額 期末成本 ird_tc:CBAClosedCost
Commercial building allowance, disposal 商業建築物免税額 資產出售 ird_tc:CBADisposal
Commercial building allowance, disposal details 商業建築物免税額 資產出售詳情 ird_tc:CBADisposalDetails
Commercial building allowance, open cost 商業建築物免税額 期初成本 ird_tc:CBAOpenCost
Commercial building allowance, written down value brought forward 商業建築物免税額 承前遞減價值 ird_tc:CBAWDVBroughtForward
Commercial building allowance, written down value carried forward 商業建築物免税額 結轉遞減價值 ird_tc:CBAWDVCarriedForward
Commercial building allowance, year of acquisition 商業建築物免税額 購置年度 ird_tc:CBAYearOfAcquisition
Commercial building allowance, year of first use 商業建築物免税額 首次使用年度 ird_tc:CBAYearOfFirstUse
Commission expenses 佣金支出 ird_tc:Commission
Commission income 佣金收入 ird_tc:CommissionIncome
Commission payments details 佣金支付詳情 ird_tc:CommissionPaymentsDetails
Company information [abstract] 公司資料 [abstract] ird_tc:CompanyInformationAbstract
Company name 公司名稱 ird_tc:CompanyName
Company secretarial fee 公司秘書費 ird_tc:CompanySecretarialFee
Compensation expenses 補償費 ird_tc:CompensationExpenses
Computer expenses 電腦費 ird_tc:ComputerExpenses
Construction income 建築收入 ird_tc:ConstructionIncome
Consultancy fee 顧問費 ird_tc:ConsultancyFee
Consultancy fee income 顧問費收入 ird_tc:ConsultancyFeeIncome
Contractor and subcontractor charges details 承包人及分判承包人費用的詳情 ird_tc:ContractorAndSubcontractorChargesDetails
Contractor charges 承包費 ird_tc:ContractorCharges
Conversion rate 兑換率 ird_tc:ConversionRate
Cost of goods sold or Cost of sales 銷售商品成本或銷售成本 ird_tc:CostOfGoodsSoldCostOfSales
Cost of goods sold or cost of sales, finished goods closing balance 銷售商品成本或銷售成本,製成品期末餘額 ird_tc:CostOfGoodsSoldCostOfSales_FinishedGoodsClosingBalance
Cost of goods sold or cost of sales, finished goods opening balance 銷售商品成本或銷售成本,製成品期初餘額 ird_tc:CostOfGoodsSoldCostOfSales_FinishedGoodsOpeningBalance
Cost of goods sold or cost of sales, finished goods purchased 銷售商品成本或銷售成本,製成品採購總值 ird_tc:CostOfGoodsSoldCostOfSales_FinishedGoodsPurchased
Cost of goods sold or cost of sales, raw material closing balance 銷售商品成本或銷售成本,原料期末餘額 ird_tc:CostOfGoodsSoldCostOfSales_RawMaterialClosingBalance
Cost of goods sold or cost of sales, raw material opening balance 銷售商品成本或銷售成本,原料期初餘額 ird_tc:CostOfGoodsSoldCostOfSales_RawMaterialOpeningBalance
Cost of goods sold or cost of sales, raw material purchased 銷售商品成本或銷售成本,原料採購總值 ird_tc:CostOfGoodsSoldCostOfSales_RawMaterialPurchased
Cost of goods sold or cost of sales, work-in-progress closing balance 銷售商品成本或銷售成本,半製成品期末餘額 ird_tc:CostOfGoodsSoldCostOfSales_WorkInProgressClosingBalance
Cost of goods sold or cost of sales, work-in-progress opening balance 銷售商品成本或銷售成本,半製成品期初餘額 ird_tc:CostOfGoodsSoldCostOfSales_WorkInProgressOpeningBalance
Cost of goods sold or cost of sales, work-in-progress purchased 銷售商品成本或銷售成本,半製成品採購總值 ird_tc:CostOfGoodsSoldCostOfSales_WorkInProgressPurchased
Currency used 採用的貨幣 ird_tc:CurrencyUsed
Date of business cessation 停業日期 ird_tc:BusinessCessationDate
Date of business commencement 開業日期 ird_tc:BusinessCommencementDate
Date of death of the proprietor 東主的去世日期 ird_tc:BusinessCessationProprietorDeathDate
Debt treatment for an arrangement for this year of assessment as "an originator" or "a bond-issuer" of a specified alternative bond scheme 以指明另類債券計劃的「發起人」或「發債人」身分就某安排申索以債務方式處理税務 ird_tc:DebtTreatmentABSOriginatorBondIssuer
Decrease in unearned premiums, non-life insurance business 非人壽保險業務未滿期的保費減少 ird_tc:DecreaseInUnearnedPremiumsNonLifeInsuranceBusiness
Deduction claimed for interest to non-Hong Kong associated corporations in the ordinary course of an intra-group financing business 申索扣除在集團內部融資業務的通常運作過程中支付予非香港相聯法團的利息支出 ird_tc:DeductionClaimedInterestNonHongKongAssociatedCorporationsIntraGroupFinancingBusiness
Deduction claimed for leased premises reinstatement costs 申索扣除還原租賃處所的費用 ird_tc:DeductionClaimedForLeasedPremisesReinstatementCosts
Deduction for distribution arising from a regulatory capital security 監管資本證券所產生分派的扣除 ird_tc:DeductionRegulatoryCapitalSecurityDistribution
Deemed assessable profits under section 20AE, 20AF, 20AX, and/or 20AY or section 22 and/or 23 of Schedule 16E details to the Inland Revenue Ordinance 根據《税務條例》第20AE、20AF、20AX及╱或20AY條或《税務條例》附表16E 第22 及╱或23條的推定應評税利潤詳情 ird_tc:DeemedAssessableProfitsUnderSection20AE20AF20AXAndOr20AYOrSection22AndOr23OfSchedule16EDetails
Deemed assessable profits under section 20AE, 20AF, 20AX, and/or 20AY or section 22 and/or 23 of Schedule 16E to the Inland Revenue Ordinance 根據《税務條例》第20AE、20AF、20AX及╱或20AY條或《税務條例》附表16E 第22 及╱或23條的推定應評税利潤 ird_tc:DeemedAssessableProfitsUnderSection20AE20AF20AXAndOr20AYOrSection22AndOr23OfSchedule16E
Depreciation 折舊 ird_tc:Depreciation
Depreciation allowance 10% pool, addition 10%聚合組折舊免税額 新購置資產 ird_tc:DepreciationAllowancesPooling10Addition
Depreciation allowance 10% pool, annual allowance 10%聚合組折舊免税額 每年免税額 ird_tc:DepreciationAllowancesPooling10AnnualAllowance
Depreciation allowance 10% pool, balancing allowance 10%聚合組折舊免税額 結餘免税額 ird_tc:DepreciationAllowancesPooling10BalancingAllowance
Depreciation allowance 10% pool, balancing charge 10%聚合組折舊免税額 結餘課税 ird_tc:DepreciationAllowancesPooling10BalancingCharge
Depreciation allowance 10% pool, initial allowance 10%聚合組折舊免税額 初期免税額 ird_tc:DepreciationAllowancesPooling10InitalAllowance
Depreciation allowance 10% pool, sale proceeds 10%聚合組折舊免税額 出售得款 ird_tc:DepreciationAllowancesPooling10SaleProceeds
Depreciation allowance 20% pool, addition 20%聚合組折舊免税額 新購置資產 ird_tc:DepreciationAllowancesPooling20Addition
Depreciation allowance 20% pool, annual allowance 20%聚合組折舊免税額 每年免税額 ird_tc:DepreciationAllowancesPooling20AnnualAllowance
Depreciation allowance 20% pool, balancing allowance 20%聚合組折舊免税額 結餘免税額 ird_tc:DepreciationAllowancesPooling20BalancingAllowance
Depreciation allowance 20% pool, balancing charge 20%聚合組折舊免税額 結餘課税 ird_tc:DepreciationAllowancesPooling20BalancingCharge
Depreciation allowance 20% pool, initial allowance 20%聚合組折舊免税額 初期免税額 ird_tc:DepreciationAllowancesPooling20InitalAllowance
Depreciation allowance 20% pool, sale proceeds 20%聚合組折舊免税額 出售得款 ird_tc:DepreciationAllowancesPooling20SaleProceeds
Depreciation allowance 30% pool, addition 30%聚合組折舊免税額 新購置資產 ird_tc:DepreciationAllowancesPooling30Addition
Depreciation allowance 30% pool, annual allowance 30%聚合組折舊免税額 每年免税額 ird_tc:DepreciationAllowancesPooling30AnnualAllowance
Depreciation allowance 30% pool, balancing allowance 30%聚合組折舊免税額 結餘免税額 ird_tc:DepreciationAllowancesPooling30BalancingAllowance
Depreciation allowance 30% pool, balancing charge 30%聚合組折舊免税額 結餘課税 ird_tc:DepreciationAllowancesPooling30BalancingCharge
Depreciation allowance 30% pool, initial allowance 30%聚合組折舊免税額 初期免税額 ird_tc:DepreciationAllowancesPooling30InitalAllowance
Depreciation allowance 30% pool, sale proceeds 30%聚合組折舊免税額 出售得款 ird_tc:DepreciationAllowancesPooling30SaleProceeds
Depreciation allowance [abstract] 折舊免税額 [abstract] ird_tc:DepreciationAllowanceAbstract
Depreciation allowance, addition details 折舊免税額 資產購置詳情 ird_tc:DepreciationAllowanceAdditionDetails
Depreciation allowance, disposal details 折舊免税額 資產出售詳情 ird_tc:DepreciationAllowanceDisposalDetails
Depreciation allowance, pooling total annual allowance 折舊免税額 聚合組每年免税額總額 ird_tc:DepreciationAllowancesPoolingTotalAnnualAllowance
Depreciation allowance, pooling total balancing allowance 折舊免税額 聚合組結餘免税額總額 ird_tc:DepreciationAllowancesPoolingTotalBalancingAllowance
Depreciation allowance, pooling total balancing charge 折舊免税額 聚合組結餘課税總額 ird_tc:DepreciationAllowancesPoolingTotalBalancingCharge
Depreciation allowance, pooling total initial allowance 折舊免税額 聚合組初期免税額總額 ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance
Depreciation allowance, pooling total sale proceeds 折舊免税額 聚合組出售得款總額 ird_tc:DepreciationAllowancesPoolingTotalSaleProceeds
Depreciation for other assets 其他資產折舊 ird_tc:DepreciationOthers
Depreciation for property, plant and equipment 物業、工業裝置及設備折舊 ird_tc:DepreciationPPE
Depreciation for right-of-use assets 使用權資產折舊 ird_tc:DepreciationROUAssets
Detailed information [line items] 詳細資料 [line items] ird_tc:DetailedInformationLineItems
Details of expenditure incurred on and proceeds from the sale of environment-friendly vehicles 環保車輛開支及售賣得益的詳情 ird_tc:DetailsOfExpenditureIncurredOnAndProceedsFromTheSaleOfEnvironmentFriendlyVehicles
Details of expenditure incurred on and proceeds from the sale of environmental protection installation 環保裝置開支及售賣得益的詳情 ird_tc:DetailsOfExpenditureIncurredOnAndProceedsFromTheSaleOfEnvironmentalProtectionInstallation
Details of expenditure incurred on and proceeds from the sale of environmental protection machinery 環保機械開支及售賣得益的詳情 ird_tc:DetailsOfExpenditureIncurredOnAndProceedsFromTheSaleOfEnvironmentalProtectionMachinery
Director remuneration 董事薪酬 ird_tc:DirectorRemuneration
Disposal of fixed assets, total 固定資產出售總額 ird_tc:FixedAssetDisposalTotal
Dividend income 股息收入 ird_tc:DividendIncome
Donations 慈善捐款 ird_tc:Donations
Elect to treat the one-off adjustment as your income or loss by 5 equal amounts 選擇把一次性調整的款額分 5 筆等額計算為你的收入或虧損 ird_tc:ElectToTreatOneOffAdjustmentAsYourIncomeOrLossBy5EqualAmounts
Eligible single family office of a family 家族的具資格單一家族辦公室 ird_tc:EligibleSingleFamilyOfficeOfAFamily
Entertainment 應酬費 ird_tc:Entertainment
Equity-settled share-based payment, shares issued by group company with recharge 有補收且以集團公司發行股份結算並以股份為基礎的支付 ird_tc:ShareBasedPaymentEquitySettledGroupCoRecharge
Equity-settled share-based payment, shares issued by group company without recharge 沒有補收且以集團公司發行股份結算並以股份為基礎的支付 ird_tc:ShareBasedPaymentEquitySettledGroupCoNoRecharge
Equity-settled share-based payment, shares issued by the company 以公司發行股份結算的以股份為基礎的支付 ird_tc:ShareBasedPaymentEquitySettledCompany
Exchange gain 匯兑收益 ird_tc:ExchangeGain
Exchange gain from stage 1 and 2 expected credit losses 第一階段及第二階段預期信用損失的匯兑收益 ird_tc:ExchangeGainFromStage1And2ExpectedCreditLosses
Exchange gain from stage 3 expected credit losses 第三階段預期信用損失的匯兑收益 ird_tc:ExchangeGainFromStage3ExpectedCreditLosses
Exchange loss 匯兑損失 ird_tc:ExchangeLoss
Exchange loss from stage 1 and 2 expected credit losses 第一階段及第二階段預期信用損失的匯兑損失 ird_tc:ExchangeLossFromStage1And2ExpectedCreditLosses
Exchange loss from stage 3 expected credit losses 第三階段預期信用損失的匯兑損失 ird_tc:ExchangeLossFromStage3ExpectedCreditLosses
Expected credit losses charged during the year, stage 1 and 2 第一階段及第二階段的本年入帳預期信用損失 ird_tc:ExpectedCreditLossesChargedStage1And2
Expected credit losses charged during the year, stage 3 第三階段的本年入帳預期信用損失 ird_tc:ExpectedCreditLossesChargedStage3
Expenditure on building refurbishment details 建築物翻修開支詳情 ird_tc:ExpenditureOnBuildingRefurbishmentDetails
Expenditure on computer hardware and software details 電腦硬件及軟件開支詳情 ird_tc:ExpenditureOnComputerHardwareAndSoftwareDetails
Expenditure on prescribed manufacturing machinery or plant details 訂明製造機械或工業裝置開支詳情 ird_tc:ExpenditureOnPresribedManufacturingMachineryOrPlantDetails
Family-owned special purpose entity in which an eligible family-owned investment holding vehicle has beneficial interest 家族特定目的實體,其實益權益由合資格家族投資控權工具享有 ird_tc:FamilyOwnedSpecialPurposeEntityInWhichAnEligibleFamilyOwnedInvestmentHoldingVehicleHasBeneficialInterest
Fee and commission income received by financial institution 金融機構收取的費用及佣金收入 ird_tc:FeeCommissionIncomeFinancialInstitution
Finance costs deducted from the underwriting profit / (loss), non-life insurance business 非人壽保險業務從承保利潤╱(虧損)扣除的財務費用 ird_tc:FinanceCostsDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
Fixed assets written off, total 固定資產註銷總額 ird_tc:FixedAssetWrittenOffTotal
Foreign tax credit claimed 申請税收抵免的外地税款 ird_tc:ForeignTaxCreditClaimed
Foreign tax paid 已繳付的外地税款 ird_tc:ForeignTaxPaid
Foreign withholding tax paid 已繳付的外地預扣税款 ird_tc:ForeignWithholdingTaxPaid
Freight and transportation 運費及交通費 ird_tc:FreightAndTransportation
Gain from disposal of financial assets at fair value through OCI 處置按公平價值計入其他綜合收益之金融資產的收益 ird_tc:DisposalGainFVTOCI
Gain from disposal of fixed assets 處置固定資產的收益 ird_tc:DisposalGainFixedAssets
Gain from disposal of investment securities at amortised cost 處置按攤銷成本計入之投資證券的收益 ird_tc:DisposalGainInvestmentSecuritiesAmortisedCost
Gain from disposal of securities 處置證券的收益 ird_tc:DisposalGainSecurities
Gain from financial assets at fair value through profit and loss 經損益以公平價值衡量的金融資產收益 ird_tc:GainFAAtFVTPL
Gain or profit accrued to a corporation (other than a financial institution) through or from the carrying on an intra-group financing business 來自法團集團內部融資業務應計的收益或利潤(金融機構除外) ird_tc:GainOrProfitAccruedToACorporationOtherThanAFinancialInstitutionThroughOrFromTheCarryingOnAnIntraGroupFinancingBusiness
Gain or profit on sale or disposal of a qualifying debt instrument 出售或處置符合資格的債務票據的收益或利潤 ird_tc:GainOrProfitOnSaleOrDisposalOfAQualifyingDebtInstrument
Gain or profit on sale or disposal of a qualifying debt instrument details 出售或處置符合資格的債務票據的收益或利潤的詳情 ird_tc:GainOrProfitOnSaleOrDisposalOfAQualifyingDebtInstrumentDetails
General and administrative or management expenses deducted from the underwriting profit / (loss), non-life insurance business 非人壽保險業務從承保利潤╱(虧損)扣除的一般及行政或管理費用 ird_tc:GeneralAdministrativeOrManagementExpensesDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
General provision for bad debts/doubtful debts 一般壞帳準備 ird_tc:ProvisionGeneralBadDebt
General provision for obsolete inventory 一般過時存貨準備 ird_tc:ProvisionGeneralInventoryObsolescence
Gross premiums from life insurance business, direct underwriting 人壽保險業務直接承保的保費總額 ird_tc:GrossPremiumFromLifeInsuranceBusinessDirectUnderwriting
Gross premiums from life reinsurance business 人壽再保險業務的保費總額 ird_tc:GrossPremiumsFromLifeReinsuranceBusiness
Gross premiums from non-life insurance business, direct underwriting 非人壽保險業務直接承保的保費總額 ird_tc:GrossPremiumsFromNonLifeInsuranceBusinessDirectUnderwriting
Gross premiums from non-life reinsurance business 非人壽再保險業務的保費總額 ird_tc:GrossPremiumsFromNonLifeReinsuranceBusiness
Gross profit (loss) 毛利(毛虧損) ird_tc:GrossProfitLoss
Handling fees 手續費 ird_tc:HandlingFees
Hedging Loss 對沖虧損 ird_tc:HedgingLoss
Hedging gain 對沖收益 ird_tc:HedgingGain
Hire charges paid or accrued to non-resident persons 支付予非居住於香港的人士的租賃費用 ird_tc:TransactionWithNonResidentHireCharges
Hire purchase [abstract] 租購 [abstract] ird_tc:HirePurchaseAbstract
Hire purchase interests 租購利息 ird_tc:HirePurchaseInterests
Hire purchase, accumulated capital repayment 租購累計償還本金 ird_tc:HirePurchaseCapitalRepaymentAccumulated
Hire purchase, addition 租購購置 ird_tc:HirePurchaseAddition
Hire purchase, addition details 租購購置詳情 ird_tc:HirePurchaseAdditionDetails
Hire purchase, annual allowance 租購 每年免税額 ird_tc:HirePurchaseAnnualAllowance
Hire purchase, balancing allowance 租購 結餘免税額 ird_tc:HirePurchaseBalancingAllowance
Hire purchase, balancing charge 租購 結餘課税 ird_tc:HirePurchaseBalancingCharge
Hire purchase, capital repayment for the year 租購本期償還本金 ird_tc:HirePurchaseCapitalRepaymentCurrent
Hire purchase, closing balance 租購期末餘額 ird_tc:HirePurchaseClosingBalance
Hire purchase, disposal 租購出售 ird_tc:HirePurchaseDisposal
Hire purchase, disposal details 租購出售詳情 ird_tc:HirePurchaseDisposalDetails
Hire purchase, initial allowance 租購 初期免税額 ird_tc:HirePurchaseInitialAllowance
Hire purchase, opening balance 租購期初餘額 ird_tc:HirePurchaseOpeningBalance
Hire purchase, rate 租購率 ird_tc:HirePurchaseRate
Hire purchase, written down value brought forward 租購承前遞減價值 ird_tc:HirePurchaseWDVBroughtForward
Hire purchase, written down value carried forward 租購結轉遞減價值 ird_tc:HirePurchaseWDVCarriedForward
Hire, rental or similar charges for the use of movable property or the right to use movable property in Hong Kong 因在香港使用或有權使用任何動產的租賃費、租金或相類似的費用 ird_tc:HireRentalSimilarChargesUseOfMovablePropertyHongKong
Hong Kong Standard Industrial Classification Code 香港標準行業分類的行業編碼 ird_tc:HongKongStandardIndustrialClassificationCode
Hong Kong bank interest income 香港銀行存款利息收入 ird_tc:InterestIncomeHongKongBank
IRD file number 税務局檔案號碼 ird_tc:IRDFileNumber
Include any interest, profits/loss arising from "short/medium term debt instruments" (issued before 1 April 2018) 包括任何得自「短╱中期債務票據」(在2018年4月1日之前發行)的利息、利潤╱虧損 ird_tc:IncludeAnyInterestProfitsLossArisingFromShortMediumTermDebtInstruments
Include any interest, profits/loss arising from "short/medium term debt instruments" (issued before 1 April 2018) details 包括任何得自「短╱中期債務票據」(在2018年4月1日之前發行)的利息、利潤╱虧損詳情 ird_tc:IncludeAnyInterestProfitsLossArisingFromShortMediumTermDebtInstrumentsDetails
Income amount of one-off adjustment arising from implementation of RBC regime 因實施「風險為本」資本制度而引致的一次性調整的收入款額 ird_tc:IncomeAmountOfOneOffAdjustmentArisingFromImplementationOfRBCRegime
Income from assignment of right to earn income 轉讓收取入息的權利產生的收入 ird_tc:IncomeFromAssignmentOfRightToEarnIncome
Income or profits claimed to be tax exempted pursuant to a double taxation agreement 根據雙重課税協定申請豁免税款的收入或利潤 ird_tc:IncomeProfitsTaxExemptedDoubleTaxationAgreement
Increase in unearned premiums, non-life insurance business 非人壽保險業務的未滿期保費增加 ird_tc:IncreaseInUnearnedPremiumsNonLifeInsuranceBusiness
Industrial building allowance / Commercial building allowance / Depreciation allowance / Hire purchase [abstract] 工業建築物免税額╱商業建築物免税額╱折舊免税額╱租購 [abstract] ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract
Industrial building allowance [abstract] 工業建築物免税額 [abstract] ird_tc:IndustrialBuildingAllowanceAbstract
Industrial building allowance, addition 工業建築物免税額 資產購置 ird_tc:IBAAddition
Industrial building allowance, addition details 工業建築物免税額 資產購置詳情 ird_tc:IBAAdditionDetails
Industrial building allowance, annual allowance 工業建築物免税額 每年免税額 ird_tc:IBAAnnualAllowance
Industrial building allowance, balancing allowance 工業建築物免税額 結餘免税額 ird_tc:IBABalancingAllowance
Industrial building allowance, balancing charge 工業建築物免税額 結餘課税 ird_tc:IBABalancingCharge
Industrial building allowance, close cost 工業建築物免税額 期末成本 ird_tc:IBACloseCost
Industrial building allowance, disposal 工業建築物免税額 資產出售 ird_tc:IBADisposal
Industrial building allowance, disposal details 工業建築物免税額 資產出售詳情 ird_tc:IBADisposalDetails
Industrial building allowance, initial allowance 工業建築物免税額 初期免税額 ird_tc:IBAInitalAllowance
Industrial building allowance, open cost 工業建築物免税額 期初成本 ird_tc:IBAOpenCost
Industrial building allowance, written down value brought forward 工業建築物免税額 承前遞減價值 ird_tc:IBAWDVBroughtForward
Industrial building allowance, written down value carried forward 工業建築物免税額 結轉遞減價值 ird_tc:IBAWDVCarriedForward
Industrial building allowance, year of acquisition 工業建築物免税額 購置年度 ird_tc:IBAYearOfAcquisition
Industrial building allowance, year of first use 工業建築物免税額 首次使用年度 ird_tc:IBAYearOfFirstUse
Installation costs 安裝成本 ird_tc:InstallationCosts
Insurance 保險 ird_tc:Insurance
Insurance corporation commencing to implement risk-based capital regime to determine capital requirements 開始實施「風險為本」資本制度以釐定資本要求的保險公司 ird_tc:InsuranceCorporationCommencingToImplementRiskBasedCapitalRegimeToDetermineCapitalRequirements
Intellectual property payments 知識產權費用 ird_tc:IntellectualPropertyPayments
Interest expenses 利息開支 ird_tc:InterestExpenses
Interest expenses on lease liabilities 租賃負債的利息開支 ird_tc:InterestExpensesLeaseLiabilities
Interest income from a qualifying debt instrument 符合資格的債務票據的利息收入 ird_tc:InterestIncomeFromAQualifyingDebtInstrument
Interest income from a qualifying debt instrument details 符合資格的債務票據的利息收入詳情 ird_tc:InterestIncomeFromAQualifyingDebtInstrumentDetails
Interest income received by a corporation (other than a financial institution) through or from the carrying on an intra-group financing business 來自法團(金融機構除外)集團內部融資業務的利息收入 ird_tc:InterestIncomeReceivedByACorporationOtherThanAFinancialInstitutionThroughOrFromTheCarryingOnAnIntraGroupFinancingBusiness
Interest paid or payable details 已付或應付利息的詳情 ird_tc:InterestPaidOrPayableDetails
Items to be added back [abstract] 需要加回的項目 [abstract] ird_tc:ItemsToBeAddedBackAbstract
Items to be deducted [abstract] 需要扣減的項目 [abstract] ird_tc:ItemsToBeDeductedAbstract
Leasing charges for movable properties 動產的租賃費 ird_tc:LeasingChargesMovableProperties
Legal and other professional fee payments details 法律及其他專業費用詳情 ird_tc:LegalAndOtherProfessionalFeePaymentsDetails
Legal and professional fee 法律及專業費用 ird_tc:LegalAndProfessionalFee
Licence and membership fees 特許及會員費用 ird_tc:LicenceAndMembershipFees
Loan interest income 貸款利息收入 ird_tc:LoanInterestIncome
Loss amount of one-off adjustment arising from implementation of RBC regime 因實施「風險為本」資本制度而引致的一次性調整的虧損款額 ird_tc:LossAmountOfOneOffAdjustmentArisingFromImplementationOfRBCRegime
Loss from disposal of financial assets at fair value through OCI 處置按公平價值計入其他綜合收益之金融資產的虧損 ird_tc:DisposalLossFAFVTOCI
Loss from disposal of fixed assets 處置固定資產的虧損 ird_tc:DisposalLossFixedAssets
Loss from disposal of investment securities at amortised cost 處置按攤銷成本計入之投資證券的虧損 ird_tc:DisposalLossInvestmentSecuritiesAmortisedCost
Loss from disposal of securities 處置證券的虧損 ird_tc:DisposalLossSecurities
Loss from financial assets at fair value through profit and loss 經損益以公平價值衡量的金融資產虧損 ird_tc:LossFAAtFVTPL
Mainland processing arrangement 中國內地加工貿易 ird_tc:ProcessingArrangementMainland
Management fee 管理費 ird_tc:ManagementFee
Management fee income 管理費收入 ird_tc:ManagementFeeIncome
Management fee payments details 管理費詳情 ird_tc:ManagementFeePaymentsDetails
Management fee received details 管理費收入詳情 ird_tc:ManagementFeeReceivedDetails
Mandatory contributions made for proprietor or partners details 為東主或合夥人作出的強制性供款詳情 ird_tc:MandatoryContributionsMadeForProprietorOrPartnersDetails
Mandatory contributions made for proprietor or partners under the Mandatory Provident Fund Schemes Ordinance 根據《強制性公積金計劃條例》而為東主或合夥人作出的強制性供款 ird_tc:MandatoryContributionsMadeForProprietorOrPartners
Mandatory provident fund contribution 強制性公積金供款 ird_tc:MandatoryProvidentFundContribution
Manufacturing income 製造收入 ird_tc:ManufacturingIncome
Marketing 市場推廣費 ird_tc:Marketing
Medical fees 醫療費 ird_tc:MedicalFees
Membership fee income 會員費收入 ird_tc:MembershipFeeIncome
Motor vehicle expenses 汽車開支 ird_tc:MotorVehicleExpenses
Name of production software 生產軟件的名稱 ird_tc:NameOfProductionSoftware
Net claims incurred, life insurance business 人壽保險業務的申索淨額 ird_tc:NetClaimsIncurredLifeInsuranceBusiness
Net claims incurred, non-life insurance business 非人壽保險業務的申索淨額 ird_tc:NetClaimsIncurredNonLifeInsuranceBusiness
Net commission expenses deducted from the underwriting profit / (loss), non-life insurance business 非人壽保險業務從承保利潤╱(虧損)扣除的淨佣金開支 ird_tc:NetCommissionExpensesDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
Net commission expenses, life insurance business 人壽保險業務的淨佣金開支 ird_tc:NetCommissionExpensesLifeInsuranceBusiness
Net premiums earned, non-life insurance business 非人壽保險業務賺取的淨保費 ird_tc:NetPremiumsEarnedNonLifeInsuranceBusiness
Net premiums from life insurance business, direct underwriting 人壽保險業務直接承保的淨保費 ird_tc:NetPremiumsFromLifeInsuranceBusinessDirectUnderwriting
Net premiums from life reinsurance business 人壽再保險業務的淨保費 ird_tc:NetPremiumsFromLifeReinsuranceBusiness
Net premiums from non-life insurance business, direct underwriting 非人壽保險業務直接承保的淨保費 ird_tc:NetPremiumsFromNonLifeInsuranceBusinessDirectUnderwriting
Net premiums from non-life reinsurance business 非人壽再保險業務的淨保費 ird_tc:NetPremiumsFromNonLifeReinsuranceBusiness
Non-Hong Kong bank interest income 香港以外銀行存款利息收入 ird_tc:InterestIncomeNonHongKongBank
Obsolete inventory write back to profits and loss account 過時存貨註銷撥回損益表 ird_tc:InventoryObsolescenceWriteBack
Obsolete inventory written off against provision 過時存貨準備註銷 ird_tc:InventoryObsolescenceWrittenOff
Obtained advance ruling 曾取得事先裁定 ird_tc:AdvanceRuling
Office supplies 辦公用品 ird_tc:OfficeSupplies
Offshore profits excluded 未被納入的離岸利潤 ird_tc:OffshoreProfitsExcluded
Offshore profits from business attributable to contract processing or import processing arrangement in the Mainland of China 在中國內地進行來料加工或進料加工安排所得的離岸利潤 ird_tc:OffshoreProfitsFromBusinessAttributableToContractProcessingOrImportProcessingArrangementInTheMainlandOfChina
Offshore profits from business attributable to the use of the Internet to accept orders, sell goods, provide services or accept payment 利用互聯網接受訂單、銷售商品、提供服務或接受付款所得的離岸利潤 ird_tc:OffshoreProfitsFromBusinessAttributableToTheUseOfTheInternetToAcceptOrdersSellGoodsProvideServicesOrAcceptPayment
Opening inventories 期初存貨 ird_tc:OpeningInventories
Other cost of goods sold or cost of sales 其他銷售商品成本或銷售成本 ird_tc:OtherCostOfGoodsSoldCostOfSales
Other cost of goods sold or cost of sales, direct labor 其他銷售商品成本或銷售成本, 直接人工 ird_tc:OtherCostOfGoodsSoldCostOfSales_DirectLabor
Other cost of goods sold or cost of sales, handling charges 其他銷售商品成本或銷售成本, 手續費 ird_tc:OtherCostOfGoodsSoldCostOfSales_HandlingCharges
Other cost of goods sold or cost of sales, manufacturing expenses 其他銷售商品成本或銷售成本, 製造費 ird_tc:OtherCostOfGoodsSoldCostOfSales_ManufacturingExpenses
Other outgoings, expenses and loss deducted from the underwriting profit / (loss), non-life insurance business 非人壽保險業務從包銷利潤╱(虧損)扣除的其他支出、開支及損失 ird_tc:OtherOutgoingsExpensesLossDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
Other tax adjustments [abstract] 其他税務調整 [abstract] ird_tc:OtherTaxAdjustmentsAbstract
Partner's salary, partner's spouse salary 合夥人及╱或其配偶的薪酬 ird_tc:StaffPartnersSalary
Partner[Dimension] 合夥人 [Dimension] ird_tc:PartnersDimension
Partners Information[abstract] 合夥人的資料 [abstract] ird_tc:PartnerInformationAbstract
Penalty and fines 罰款 ird_tc:PenaltyAndFines
Permanent establishment in Hong Kong of a non-Hong Kong resident person 非香港居民人士設於香港的常設機構 ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPerson
Permanent establishment in Hong Kong of a non-Hong Kong resident person details 非香港居民人士設於香港的常設機構詳情 ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPersonDetails
Personal particulars of proprietor or partners [table] 東主或合夥人的個人資料 [table] ird_tc:PersonalParticularsProprietorOrPartnersTable
Personal particulars of proprietor or partners, HKID or Business Registration No. of partners who are not individuals 東主或合夥人的香港身份證號碼或非個別人士合夥人的商業登記號碼 ird_tc:BIR52ProprietorPartnerHKIDOrBRNumber
Personal particulars of proprietor or partners, allocation of Assessable profits / Adjusted loss 東主或合夥人所佔應評税利潤╱經調整的虧損 ird_tc:BIR52ProprietorPartnerAllocationOfAssessableProfitsAdjustedLoss
Personal particulars of proprietor or partners, date entered 東主或合夥人加入日期 ird_tc:BIR52ProprietorPartnerDateEntered
Personal particulars of proprietor or partners, date left 東主或合夥人退出日期 ird_tc:BIR52ProprietorPartnerDateLeft
Personal particulars of proprietor or partners, elect personal assessment 東主或合夥人選擇個人入息課税 ird_tc:BIR52ProprietorPartnerPersonalAssessment
Personal particulars of proprietor or partners, full name 東主或合夥人姓名 ird_tc:BIR52ProprietorPartnerFullName
Personal particulars of proprietor or partners, mandatory contributions made for proprietor / each partner under Mandatory Provident Fund Schemes Ordinance 根據《強制性公積金計劃條例》而為東主╱合夥人作出的強制性供款 ird_tc:BIR52ProprietorPartnerMPF
Personal particulars of proprietor or partners, precedent partner 首合夥人 ird_tc:BIR52ProprietorPartnerPrecedentPartner
Personal particulars of proprietor or partners, profit / loss sharing ratio 東主或合夥人盈虧分配比率 ird_tc:BIR52ProprietorPartnerProfitLossSharingRatio
Practising certificate number of the certified public accountant (practising) who signed the Auditor's Report 簽署之核數師報告書的執業會計師的執業證書編號 ird_tc:PractisingCertificateNumber
Preferred language for future correspondence 未來通信的首選語言 ird_tc:PreferredLanguageForFutureCorrespondence
Premiums ceded to reinsurers for life insurance business, direct underwriting 人壽保險業務直接承保的保費分出予再保險人 ird_tc:PremiumsCededToReinsurersForLifeInsuranceBusinessDirectUnderwriting
Premiums ceded to reinsurers for life reinsurance business 人壽再保險業務的保費分出予再保險人 ird_tc:PremiumsCededToReinsurersForLifeReInsuranceBusiness
Premiums ceded to reinsurers for non-life insurance business, direct underwriting 非人壽保險業務直接承保的保費分出予再保險人 ird_tc:PremiumsCededToReinsurersForNonLifeInsuranceBusinessDirectUnderwriting
Premiums ceded to reinsurers for non-life reinsurance business 非人壽再保險業務的保費分出予再保險人 ird_tc:PremiumsCededToReinsurersForNonLifeReinsuranceBusiness
Principal business activity 主要業務性質 ird_tc:PrincipalBusinessActivity
Printing and stationery 印刷及文具 ird_tc:PrintingAndStationery
Private company 私人公司 ird_tc:PrivateCompany
Private expenses 私人開支 ird_tc:PrivateExpenses
Professional services fee paid to non-resident 支付予非居住於香港的人士的專業服務費用 ird_tc:TransactionWithNonResidentProfessionalServicesFee
Profit (loss) before tax 税前利潤(虧損) ird_tc:ProfitLossBeforeTax
Profits and Loss Expenses [abstract] 利潤及虧損 支出 [abstract] ird_tc:ProfitsAndLossExpensesAbstract
Profits and Loss Income [abstract] 利潤及虧損 收入 [abstract] ird_tc:ProfitsAndLossIncomeAbstract
Profits earned by a family-owned special purpose entity from transactions specified in section 16(3) of Schedule 16E to the Inland Revenue Ordinance 家族特定目的實體從《税務條例》附表16E 第16(3) 條指明的交易賺取的利潤 ird_tc:ProfitsEarnedByAFamilyOwnedSpecialPurposeEntityFromTransactionsSpecified
Profits from transactions in assets of a class specified in Schedule 16C to the Inland Revenue Ordinance and incidental transactions exempted from payment of Profits Tax 豁免繳付利得税的屬《税務條例》附表 16C 指明的類別的資產交易及附帶交易利潤 ird_tc:Schedule16CAndIncidentalTransactionsExempted
Profits from transactions in relation to specified securities exempted from payment of Profits Tax 豁免繳付利得税的與指明證券有關的交易利潤 ird_tc:SpecifiedSecuritiesExempted
Provision for unexpired risk, non-life insurance business 非人壽保險業務的未過期風險準備 ird_tc:ProvisionForUnexpiredRiskNonLifeInsuranceBusiness
Purchase of property for which CBA or IBA is claimed 就購買的任何物業申請工業建築物或商業建築物免税額 ird_tc:BIR52PurchaseCBAIBA
Purchases 採購總值 ird_tc:Purchases
Reasons for the change of accounting date 變更結帳日期的原因 ird_tc:ReasonsForTheChangeOfAccountingDate
Reasons for the offshore claim 離岸申報的理由 ird_tc:ReasonsForTheOffshoreClaim
Receive income on behalf of non-resident 以代理人身分代非居住於香港的人士收取其他於香港產生或得自香港的行業或業務收入 ird_tc:TransactionWithNonResidentAgent
Recruitment expenses 招聘開支 ird_tc:RecruitmentExpenses
Rent and rates 租金及差餉 ird_tc:RentAndRates
Rental income for immovable assets in Hong Kong 香港不動產租金收入 ird_tc:RentalIncomeImmovableAssetsHongKong
Repairs and maintenance 維修及保養 ird_tc:RepairsAndMaintenance
Required to be audited 須要核數 ird_tc:AuditRequirement
Research and development 研究和開發 ird_tc:ResearchAndDevelopment
Research and development details 研究和開發的詳情 ird_tc:ResearchAndDevelopmentDetails
Reversal of expected credit losses, stage 1 and 2 第一階段及第二階段的預期信用損失撥回 ird_tc:ReversalOfExpectedCreditLossesStage1And2
Reversal of expected credit losses, stage 3 第三階段的預期信用損失撥回 ird_tc:ReversalOfExpectedCreditLossesStage3
Royalty Income 特許權使用費收入 ird_tc:RoyaltyIncome
Royalty payment to non-resident in Section 15(1)(a), (b), (ba) or (bb) 根據《税務條例》第15(1)(a)、(b)、(ba)或(bb)條予非居住於香港的人士的特許權使用費 ird_tc:NonResidentRoyaltyPaymentS15
Royalty payment to non-resident recipient details 予非居住於香港的人士的特許權使用費詳情 ird_tc:RoyaltyPaymentToNonResidentRecipientDetails
Samples 樣品 ird_tc:Samples
Schedule 16C and incidental transactions exempted details 附表 16C 及其附帶交易豁免詳情 ird_tc:Schedule16CAndIncidentalTransactionsExemptedDetails
Sell any goods or provide any services on behalf of non-resident 代非居住於香港的人士在本港銷售貨品或提供服務 ird_tc:TransactionWithNonResidentSellGoodsServices
Service charges 服務費 ird_tc:ServiceCharges
Service fee received details 服務費收入收取的詳情 ird_tc:ServiceFeeReceivedDetails
Service income 服務費收入 ird_tc:ServiceFeeIncome
Share of losses of associates 所佔聯營公司虧損 ird_tc:ShareLossesAssociates
Share of losses of joint ventures 所佔合營公司虧損 ird_tc:ShareLossesJointVentures
Share of profits of associates 所佔聯營公司的利潤 ird_tc:ShareProfitsAssociates
Share of profits of joint ventures 所佔合營公司的利潤 ird_tc:ShareProfitsJointVentures
Share-based payment details 以股份為基礎支付的詳情 ird_tc:ShareBasedPaymentDetails
Specific provision for bad debts/doubtful debts 特別壞帳準備 ird_tc:ProvisionSpecificBadDebt
Specific provision for obsolete inventory 特別過時存貨準備 ird_tc:ProvisionSpecificInventoryObsolescence
Staff benefits and welfare 僱員待遇及福利 ird_tc:StaffBenefitsAndWelfare
Staff salaries 僱員薪酬 ird_tc:StaffSalaries
Stamp duty, property transaction 物業交易的印花税 ird_tc:StampDutyPropertyTransaction
Stamp duty, re new tenancy agreement 新租約的印花税 ird_tc:StampDutyNewTenancyAgreement
Stamp duty, renewal of existing tenancy agreement 續約現有租約的印花税 ird_tc:StampDutyRenewalTenancyAgreement
Stamp duty, transfer of shares 股票轉讓的印花税 ird_tc:StampDutyTransferOfShares
Stock exchange and listing costs 證券交易所及上市成本 ird_tc:StockExchangeAndListingCosts
Subcontractor charges 分包費 ird_tc:SubContractorCharges
Subscription fee 訂閱費用 ird_tc:SubscriptionFee
Subscription income 訂閱收入 ird_tc:SubscriptionIncome
Subsidy, Financial Assistance and Government Grant 補助金、資助及政府補貼 ird_tc:SubsidyFinancialAssistanceGovernmentGrant
Sundry expenses 雜費 ird_tc:SundryExpenses
Tax adjustment [abstract] 税務調整 [abstract] ird_tc:TaxAdjustmentAbstract
Tax adjustment, adjusted surplus for the year, life insurance business 税務調整 人壽保險業務的年度經調整盈餘額 ird_tc:AdjustedSurplusForTheYearLifeInsuranceBusinessTaxAdjustment
Tax adjustment, allowances of life insurance corporation provided under Part 6 of the Inland Revenue Ordinance 税務調整 人壽保險法團根據《税務條例》第6部訂定的免税額 ird_tc:AllowancesOfLifeInsuranceCorporationProvidedUnderPart6OfIROTaxAdjustment
Tax adjustment, amortisation of intangible assets 税務調整 無形資產攤銷 ird_tc:AmortisationOfIntangibleAssetsTaxAdjustment
Tax adjustment, appropriation of profit or transfer to reserve charged against the fund (to policy holders not charged against the fund), life insurance business 税務調整 人壽保險業務由該基金支付的利潤撥款或轉撥入儲備金的款項(非在基金項下支付予保單持有人的轉撥或撥款) ird_tc:AppropriationOfProfitOrTransferToReserveChargedAgainstFundToPolicyHoldersNotChargedAgainstFundLifeInsuranceBusinessTaxAdjustment
Tax adjustment, approved charitable donations 税務調整 認可慈善捐款 ird_tc:ApprovedCharitableDonationsTaxAdjustment
Tax adjustment, bad debts write back to profits and loss account, general 税務調整 一般壞帳註銷撥回損益表 ird_tc:BadDebtsWriteBackGeneralTaxAdjustment
Tax adjustment, bad debts written off against provision, general 税務調整 一般壞帳準備註銷 ird_tc:BadDebtsWrittenOffGeneralTaxAdjustment
Tax adjustment, deductible outgoing or expenses not charged against the life insurance fund 税務調整 非由人壽保險基金支付的可扣除支出或開支 ird_tc:DeductibleOutgoingExpensesNotChargedAgainstLifeInsuranceFundTaxAdjustment
Tax adjustment, deemed assessable profits under s23(1)(a), life insurance business 税務調整 人壽保險業務根據《税務條例》第23(1)(a)條的推定應評税利潤 ird_tc:DeemedAssessableProfitsUnderS231aLifeInsuranceBusinessTaxAdjustment
Tax adjustment, depreciation 税務調整 折舊 ird_tc:DepreciationTaxAdjustment
Tax adjustment, donations add back 税務調整 慈善捐款加回 ird_tc:DonationsAddBackTaxAdjustment
Tax adjustment, exchange gain from stage 1 and 2 expected credit losses 税務調整 第一階段及第二階段預期信用損失的匯兑收益 ird_tc:ExchangeGainFromStage1And2ExpectedCreditLossesTaxAdjustment
Tax adjustment, exchange loss from stage 1 and 2 expected credit losses 税務調整 第一階段及第二階段預期信用損失的匯兑損失 ird_tc:ExchangeLossStage1And2ExpectedCreditLossesTaxAdjustment
Tax adjustment, exempt bank interest income 税務調整 獲豁免銀行利息收入 ird_tc:ExemptBankInterestIncomeTaxAdjustment
Tax adjustment, exempt dividend income 税務調整 獲豁免股息收入 ird_tc:ExemptDividendIncomeTaxAdjustment
Tax adjustment, expected credit losses adjustment to opening balance due to adoption of HKFRS 9, stage 1 and 2 税務調整 因採用香港財務報告準則第9號而調整第一及第二階段預期信用損失承前餘額 ird_tc:ExpectedCreditLossesAdjustmentToOpeningBalanceDueToAdoptionOfHKFRS9Stage1And2TaxAdjustment
Tax adjustment, expected credit losses adjustment to opening balance due to adoption of HKFRS 9, stage 3 税務調整 因採用香港財務報告準則第9號而調整第三階段預期信用損失承前餘額 ird_tc:ExpectedCreditLossesAdjustmentToOpeningBalanceDueToAdoptionOfHKFRS9Stage3TaxAdjustment
Tax adjustment, expected credit losses charged during the year, stage 1 and 2 税務調整 第一階段及第二階段的本年入帳預期信用損失 ird_tc:ExpectedCreditLossesChargedStage1AndStage2TaxAdjustment
Tax adjustment, expenditure of fixed assets in capital nature 税務調整 資本性質的固定資產支出 ird_tc:ExpenditureOfFixedAssetsInCapitalNatureTaxAdjustment
Tax adjustment, expenditure on building refurbishment 税務調整 建築物翻修開支 ird_tc:ExpenditureOnBuildingRefurbishmentTaxAdjustment
Tax adjustment, expenditure on computer hardware and software 税務調整 電腦硬件及軟件開支 ird_tc:ExpenditureOnComputerHardwareAndSoftwareTaxAdjustment
Tax adjustment, expenditure on copyrights 税務調整 版權開支 ird_tc:ExpenditureOnCopyrightsTaxAdjustment
Tax adjustment, expenditure on environment-friendly vehicles 税務調整 環保車輛開支 ird_tc:ExpenditureOnEnvironmentFriendlyVehiclesTaxAdjustment
Tax adjustment, expenditure on environmental protection installation 税務調整 環保裝置開支 ird_tc:ExpenditureOnEnvironmentalProtectionInstallationTaxAdjustment
Tax adjustment, expenditure on environmental protection machinery 税務調整 環保機械開支 ird_tc:ExpenditureOnEnvironmentalProtectionMachineryTaxAdjustment
Tax adjustment, expenditure on patent rights 税務調整 專利權開支 ird_tc:ExpenditureOnPatentRightsTaxAdjustment
Tax adjustment, expenditure on performer's economic rights 税務調整 表演者的經濟權利開支 ird_tc:ExpenditureOnPerformersEconomicRightsTaxAdjustment
Tax adjustment, expenditure on prescribed manufacturing machinery or plant 税務調整 訂明製造機械或工業裝置開支 ird_tc:ExpenditureOnPrescribedManufacturingMachineryOrPlantTaxAdjustment
Tax adjustment, expenditure on protected layout-design (topography) rights 税務調整 受保護的布圖設計(拓樸圖)權利開支 ird_tc:ExpenditureOnProtectedLayoutDesignTopographyRightsTaxAdjustment
Tax adjustment, expenditure on protected plant variety rights 税務調整 受保護植物品種權利開支 ird_tc:ExpenditureOnProtectedPlantVarietyRightsTaxAdjustment
Tax adjustment, expenditure on registered designs 税務調整 註冊外觀設計開支 ird_tc:ExpenditureOnRegisteredDesignsTaxAdjustment
Tax adjustment, expenditure on registered trade marks 税務調整 註冊商標開支 ird_tc:ExpenditureOnRegisteredTrademarksTaxAdjustment
Tax adjustment, expenditure on rights to know-how 税務調整 工業知識的權利開支 ird_tc:ExpenditureOnRightsToKnowHowTaxAdjustment
Tax adjustment, expense disbursement or loss charged against the life insurance fund 税務調整 人壽保險基金支付的開支支出或虧損 ird_tc:ExpenseDisbursementOrLossChargedAgainstLifeInsuranceFundTaxAdjustment
Tax adjustment, expenses paid on behalf of related entities without recharge 税務調整 為關聯實體支付而沒有補收的費用 ird_tc:ExpensesPaidOnBehalfOfRelatedEntitiesWithoutRechargeTaxAdjustment
Tax adjustment, general provision for bad debts or doubtful debts 税務調整 一般壞帳準備 ird_tc:ProvisionGeneralBadDebtsTaxAdjustment
Tax adjustment, general provision for obsolete inventory 税務調整 一般過時存貨準備 ird_tc:ProvisionGeneralInventoryObsolescenceTaxAdjustment
Tax adjustment, interest, profits or gains from qualifying debt instruments (issued on or after 1 April 2018) exempted from payment of Profits Tax 税務調整 豁免利得税的合資格債務票據(2018年4月1日或之後發行)的利息、利潤或收益 ird_tc:InterestProfitsGainsFromQualifyingDebtInstrumentsIssuedOnOrAfter1April2018ExemptedTaxAdjustment
Tax adjustment, life insurance fund surplus at the beginning of the basis period 税務調整 評税基期開始的人壽保險基金盈餘額 ird_tc:LifeInsuranceFundSurplusAtBeginningBasisPeriodTaxAdjustment
Tax adjustment, life insurance fund surplus at the end of the basis period 税務調整 評税基期結束的人壽保險基金盈餘額 ird_tc:LifeInsuranceFundSurplusAtEndBasisPeriodTaxAdjustment
Tax adjustment, long-term instruments issued before 1 April 2018 税務調整 2018年4月1日之前發行的長期票據 ird_tc:LongTermInstrumentsIssuedBefore1April2018TaxAdjustment
Tax adjustment, non-deductible exchange loss 税務調整 不可扣除的匯兑損失 ird_tc:NonDeductibleExchangeLossTaxAdjustment
Tax adjustment, non-deductible foreign withholding tax paid 税務調整 不可扣除的已支付外地預扣税款 ird_tc:NonDeductibleForeignWithholdingTaxPaidTaxAdjustment
Tax adjustment, non-deductible interest expenses 税務調整 不可扣除的的利息開支 ird_tc:NonDeductibleInterestExpensesTaxAdjustment
Tax adjustment, non-deductible legal and professional fees 税務調整 不可扣除的的法律及專業費用 ird_tc:NonDeductibleLegalAndProfessionalFeesTaxAdjustment
Tax adjustment, non-deductible outgoing, expense, disbursement or loss charged against the life insurance fund 税務調整 人壽保險基金支付的不能扣除支出、開支或虧損 ird_tc:NonDeductibleOutgoingExpenseDisbursementOrLossChargedAgainstLifeInsuranceFundTaxAdjustment
Tax adjustment, non-taxable exchange gain 税務調整 無須課税的匯兑收益 ird_tc:NonTaxableExchangeGainTaxAdjustment
Tax adjustment, obsolete inventory write back to profits and loss account 税務調整 過時存貨註銷撥回損益表 ird_tc:InventoryObsolescenceWriteBackTaxAdjustment
Tax adjustment, obsolete inventory written off against provision 税務調整 過時存貨準備註銷 ird_tc:InventoryObsolescenceWrittenOffTaxAdjustment
Tax adjustment, offshore interest income 税務調整 離岸利息收入 ird_tc:OffshoreInterestIncomeTaxAdjustment
Tax adjustment, other onshore but not taxable interest income 税務調整 其他在岸但不須課税的利息收入 ird_tc:OtherOnshoreButNotTaxableInterestIncomeTaxAdjustment
Tax adjustment, outgoing or expense charged against the life insurance fund 税務調整 人壽保險基金支付的支出或開支 ird_tc:OutgoingOrExpenseChargedAgainstLifeInsuranceFundTaxAdjustment
Tax adjustment, outgoing or expenses not charged against the life insurance fund 税務調整 非由人壽保險基金支付的任何支出或開支 ird_tc:OutgoingOrExpensesNotChargedAgainstLifeInsuranceFundTaxAdjustment
Tax adjustment, penalty and fines 税務調整 罰款 ird_tc:PenaltyAndFinesTaxAdjustment
Tax adjustment, profits from sale of capital assets (other than landed properties in Hong Kong) excluded from the Assessable Profits or Adjusted Loss 税務調整 未被納入應評税利潤或經調整的虧損內由售賣資本資產(不包括位於香港的物業)所得的利潤 ird_tc:ProfitsFromSaleOfCapitalAssetsOtherThanLandedPropertiesInHongKongExcludedFromTheAssessableProfitsOrAdjustedLossTaxAdjustment2024
Tax adjustment, profits from sale of landed properties in Hong Kong excluded from the Assessable Profits or Adjusted Loss 税務調整 未被納入應評税利潤或經調整的虧損內由售賣位於香港的物業所得的利潤 ird_tc:ProfitsFromSaleOfLandPropertiesInHongKongExcludedFromAssessableProfitsTaxAdjustment
Tax adjustment, profits not being profits from the business of insurance other than life insurance and not credited to the life insurance fund 税務調整 屬於人壽保險的保險業務所得並且沒有存入人壽保險基金的利潤 ird_tc:ProfitsNotBeingProfitsFromBusinessOfInsuranceOtherThanLifeInsuranceAndNotCreditedToLifeInsuranceFundTaxAdjustment
Tax adjustment, receipt of a capital nature, or transfer from reserve, credited to the life insurance fund 税務調整 存入人壽保險基金貸方帳戶的任何資本性質收入或由儲備金轉撥的款項 ird_tc:ReceiptOfCapitalNatureOrTransferFromReserveCreditedToLifeInsuranceFundTaxAdjustment
Tax adjustment, share of loss of investments in associate(s) or joint venture(s) 税務調整 所佔聯營公司及合營公司的投資虧損 ird_tc:ShareOfLossOfInvestmentsInAssociateSOrJointVentureSTaxAdjustment
Tax adjustment, share of profits of investments in associate(s) or joint venture(s) 税務調整 所佔聯營公司及合營公司的投資利潤 ird_tc:ShareOfProfitsOfInvestmentsInAssociateSOrJointVentureSTaxAdjustment
Tax adjustment, short/medium-term instruments issued before 1 April 2018, the interest from and gain on which are taxed at half tax rate 税務調整 2018年4月1日之前發行的短期╱中期債務票據按一半的税率徵税的利息及收益 ird_tc:ShortMediumTermInstrumentsIssuedBefore1April2018InterestGainTaxHalfTaxRateTaxAdjustment
Tax adjustment, stamp duty, re new tenancy agreement 税務調整 新租約的印花税 ird_tc:StampDutyNewTenancyAgreementTaxAdjustment
Tax adjustment, stamp duty, transfer of shares 税務調整 股份轉讓的印花税 ird_tc:StampDutyTransferOfSharesTaxAdjustment
Tax adjustment, transfer pricing adjustment 税務調整 轉讓定價調整 ird_tc:TransferPricingAdjustmentTaxAdjustment
Tax relief DTA details 税收協定税務寬免的詳情 ird_tc:TaxReliefDTADetails
Tax relief from tax treaty 税收協定税務寬免 ird_tc:TaxReliefDTA
Tax services fee 税務服務費 ird_tc:TaxServicesFee
Tax written down value brought forward, 10% pool 承前遞減價值 10%聚合組 ird_tc:TaxWrittenDownValueBroughtForwardPooling10
Tax written down value brought forward, 20% pool 承前遞減價值 20%聚合組 ird_tc:TaxWrittenDownValueBroughtForwardPooling20
Tax written down value brought forward, 30% pool 承前遞減價值 30%聚合組 ird_tc:TaxWrittenDownValueBroughtForwardPooling30
Tax written down value carried forward, 10% pool 結轉遞減價值 10%聚合組 ird_tc:TaxWrittenDownValueCarriedForwardPooling10
Tax written down value carried forward, 20% pool 結轉遞減價值 20%聚合組 ird_tc:TaxWrittenDownValueCarriedForwardPooling20
Tax written down value carried forward, 30% pool 結轉遞減價值 30%聚合組 ird_tc:TaxWrittenDownValueCarriedForwardPooling30
Total amount of gross income 總入息 ird_tc:GrossIncome
Total net premiums, life insurance business 人壽保險業務淨保費的總額 ird_tc:TotalNetPremiumsLifeInsuranceBusiness
Total number of FIHVs managed 家控工具的總數目 ird_tc:TotalNumberOfFIHVsManaged
Trading income 貿易收入 ird_tc:TradingIncome
Training costs 培訓費 ird_tc:TrainingCosts
Transactions with other parts of the non-Hong Kong resident person 與該非香港居民人士的其他部分進行交易 ird_tc:TransactionsWithOtherPartsNonHongKongResidentPerson
Travelling 差旅費 ird_tc:Travelling
Turnover 營業額 ird_tc:Turnover
Underwriting loss, non-life insurance business 非人壽保險業務的承保虧損 ird_tc:UnderwritingLossNonLifeInsuranceBusiness
Underwriting profit, non-life insurance business 非人壽保險業務的承保利潤 ird_tc:UnderwritingProfitNonLifeInsuranceBusiness
Utilities and telecommunications 水電及電訊費 ird_tc:UtilitiesAndTelecommunications
Value creation contributions in Hong Kong in relation to the intellectual property of a non-Hong Kong resident associate 在香港為非香港居民相聯者就其知識產權作出創造價值的貢獻 ird_tc:ValueCreationContributionsinHongKong
Version of production software 生產軟件的版本 ird_tc:VersionOfProductionSoftware
Whether accounts are audited by a Hong Kong practice unit 帳目是否由香港執業單位核數 ird_tc:HongKongPracticeUnit
Whether the business was ceased during the basis period 是否在評税基期內停業 ird_tc:BusinessCessation
Whether the business was commenced during the basis period 是否在評税基期內開業 ird_tc:BusinessCommencement
Whether the cessation of business was brought about by the death of the proprietor 該停業是否因東主去世而引致 ird_tc:BusinessCessationDeathOfProprietor
Year of assessment 課税年度 ird_tc:YearOfAssessment


Element ird_tc:AccountingDateDifferentFromThatOfLastYear
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Accounting date different from that of last year
en http://www.xbrl.org/2003/arcrole/concept-label Whether the accounting date for this year is different from that of last year.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.2
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 7.1
Presentation ird_tc:AccountingDateDifferentFromThatOfLastYear -> ird_tc:ReasonsForTheChangeOfAccountingDate
ird_tc:CompanyInformationAbstract -> ird_tc:AccountingDateDifferentFromThatOfLastYear
Back>

Element ird_tc:AccountingPeriodEndDate
Substitution Group xbrli:item
Type xbrli:dateItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label End of financial statement period.
en http://www.xbrl.org/2003/arcrole/concept-label Accounting period end date
References  
Presentation ird_tc:CompanyInformationAbstract -> ird_tc:AccountingPeriodEndDate
Back>

Element ird_tc:AccountingPeriodStartDate
Substitution Group xbrli:item
Type xbrli:dateItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Beginning of financial statement period.
en http://www.xbrl.org/2003/arcrole/concept-label Accounting period start date
References  
Presentation ird_tc:CompanyInformationAbstract -> ird_tc:AccountingPeriodStartDate
Back>

Element ird_tc:AccountingServicesFee
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Accounting services fee
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:AccountingServicesFee
Back>

Element ird_tc:AccountsPreparedAtConsolidatedLevel
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Accounts prepared at consolidated level
en http://www.xbrl.org/2003/arcrole/concept-label Whether your accounts prepared at consolidated level.
References  
Presentation ird_tc:CompanyInformationAbstract -> ird_tc:AccountsPreparedAtConsolidatedLevel
Back>

Element ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Additional information required by the Inland Revenue Department [abstract]
References  
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:Amalgamation
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:ProcessingArrangementMainland
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:TransactionWithNonResidentSellGoodsServices
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:ShareholderChange
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:TaxTreatmentOfFinancialInstruments
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BusinessCessation
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BusinessCommencement
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:AuditRequirement
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPerson
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:DeductionRegulatoryCapitalSecurityDistribution
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:DebtTreatmentABSOriginatorBondIssuer
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:TaxReliefDTA
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:NonResidentRoyaltyPaymentS15
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:GrossIncome
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:TransactionWithNonResidentAgent
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:ValueCreationContributionsinHongKong
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:TransactionWithNonResidentHireCharges
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:TransactionWithNonResidentProfessionalServicesFee
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:OffshoreProfitsExcluded
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:OffshoreProfitsFromBusinessAttributableToTheUseOfTheInternetToAcceptOrdersSellGoodsProvideServicesOrAcceptPayment
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:OffshoreProfitsFromBusinessAttributableToContractProcessingOrImportProcessingArrangementInTheMainlandOfChina
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:Schedule16CAndIncidentalTransactionsExempted
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:SpecifiedSecuritiesExempted
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:MandatoryContributionsMadeForProprietorOrPartners
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:ForeignTaxCreditClaimed
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:IncomeProfitsTaxExemptedDoubleTaxationAgreement
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:DeductionClaimedInterestNonHongKongAssociatedCorporationsIntraGroupFinancingBusiness
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerEmoluments
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerEmolumentsAdjustment
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerFullName
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerDateEntered
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerDateLeft
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerHKIDOrBRNumber
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerPersonalAssessment
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerProfitLossSharingRatio
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerAllocationOfAssessableProfitsAdjustedLoss
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerMPF
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52PurchaseCBAIBA
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:Turnover
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:OpeningInventories
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:Purchases
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:ClosingInventories
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:GrossProfitLoss
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:IntellectualPropertyPayments
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:ProfitLossBeforeTax
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:AdvanceRuling
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:DeemedAssessableProfitsUnderSection20AE20AF20AXAndOr20AYOrSection22AndOr23OfSchedule16E
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:IncludeAnyInterestProfitsLossArisingFromShortMediumTermDebtInstruments
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:InsuranceCorporationCommencingToImplementRiskBasedCapitalRegimeToDetermineCapitalRequirements
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:FamilyOwnedSpecialPurposeEntityInWhichAnEligibleFamilyOwnedInvestmentHoldingVehicleHasBeneficialInterest
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:EligibleSingleFamilyOfficeOfAFamily
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:ProfitsEarnedByAFamilyOwnedSpecialPurposeEntityFromTransactionsSpecified
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerPrecedentPartner
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:DeductionClaimedForLeasedPremisesReinstatementCosts
Back>

Element ird_tc:AdjustedSurplusForTheYearLifeInsuranceBusinessTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, adjusted surplus for the year, life insurance business
References  
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:AdjustedSurplusForTheYearLifeInsuranceBusinessTaxAdjustment
Back>

Element ird_tc:AdvanceRuling
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Whether you have obtained an advance ruling relating to this year of assessment.
en http://www.xbrl.org/2003/arcrole/concept-label Obtained advance ruling
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 3.5
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 2.5
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:AdvanceRuling
ird_tc:AdvanceRuling -> ird_tc:AdvanceRulingDetails
Back>

Element ird_tc:AdvanceRulingDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Advance ruling details
en http://www.xbrl.org/2003/arcrole/concept-label Provide (1) the reference number of the Ruling, (2) whether or not you have relied on the Ruling in preparing and providing the return, and (3) details of any material changes to the arrangement(s) identified in the Ruling.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 3.5
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 2.5
Presentation ird_tc:AdvanceRuling -> ird_tc:AdvanceRulingDetails
Back>

Element ird_tc:AdvertisingAndPromotions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Advertising and promotions
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:AdvertisingAndPromotions
Back>

Element ird_tc:AgencyFeeIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Agency fee income
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:AgencyFeeIncome
Back>

Element ird_tc:Agentfees
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Agent fees
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Agentfees
Back>

Element ird_tc:AllowancesOfLifeInsuranceCorporationProvidedUnderPart6OfIROTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, allowances of life insurance corporation provided under Part 6 of the Inland Revenue Ordinance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name Section
ref:Section 23
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:AllowancesOfLifeInsuranceCorporationProvidedUnderPart6OfIROTaxAdjustment
Back>

Element ird_tc:Amalgamation
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label During the basis period, whether you were a party to an amalgamation under section 680 or 681 of the Companies Ordinance (Cap. 622).
en http://www.xbrl.org/2003/arcrole/concept-label Amalgamation
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.8
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:Amalgamation
Back>

Element ird_tc:AmortisationOfIntangibleAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Amortisation of intangible assets
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:AmortisationOfIntangibleAssets
Back>

Element ird_tc:AmortisationOfIntangibleAssetsTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, amortisation of intangible assets
References  
Presentation ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:AmortisationOfIntangibleAssetsTaxAdjustment
Back>

Element ird_tc:AnnualReturnFilingFee
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Annual return filing fee
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:AnnualReturnFilingFee
Back>

Element ird_tc:AppropriationOfProfitOrTransferToReserveChargedAgainstFundToPolicyHoldersNotChargedAgainstFundLifeInsuranceBusinessTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, appropriation of profit or transfer to reserve charged against the fund (to policy holders not charged against the fund), life insurance business
References  
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:AppropriationOfProfitOrTransferToReserveChargedAgainstFundToPolicyHoldersNotChargedAgainstFundLifeInsuranceBusinessTaxAdjustment
Back>

Element ird_tc:AppropriationProfitTransferReserveChargedAgainstFundPolicyHoldersNotChargedAgainstFundLifeInsuranceBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Appropriation of profit or transfer to reserve charged against the fund (to policy holders not charged against the fund), life insurance business
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:AppropriationProfitTransferReserveChargedAgainstFundPolicyHoldersNotChargedAgainstFundLifeInsuranceBusiness
Back>

Element ird_tc:ApprovedCharitableDonationsDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Provide details of deduction claimed for approved charitable donations, showing full name of each charitable institution or trust of a public character which is exempt from tax under section 88 of the Inland Revenue Ordinance and the respective amount.
en http://www.xbrl.org/2003/arcrole/concept-label Approved charitable donations details
References  
Presentation ird_tc:Donations -> ird_tc:ApprovedCharitableDonationsDetails
Back>

Element ird_tc:ApprovedCharitableDonationsTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, approved charitable donations
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.10
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.10
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ApprovedCharitableDonationsTaxAdjustment
Back>

Element ird_tc:AssessableProfitsAdjustedLossOfThePeriodForeignCurrency
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The Assessable Profits (Adjusted Loss) are the net profits (loss) for the basis period, arising in or derived from Hong Kong, calculated in accordance with the provisions of the Inland Revenue Ordinance, from any trade, profession or business carried on in Hong Kong. Any claim that profits are offshore (non-taxable) must be accompanied by a statement setting out the reasons for the claim. These reasons should be capable of being substantiated by evidence, if requested. The maximum number of digits allowed in this input is limited to 14 digits.
en http://www.xbrl.org/2003/arcrole/concept-label Assessable profits (Adjusted loss) of the period in foreign currency
References  
Presentation ird_tc:TaxAdjustmentAbstract -> ird_tc:AssessableProfitsAdjustedLossOfThePeriodForeignCurrency
Back>

Element ird_tc:AssessableProfitsAdjustedLossOfThePeriodHKD
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The Assessable Profits (Adjusted Loss) are the net profits (loss) for the basis period, arising in or derived from Hong Kong, calculated in accordance with the provisions of the Inland Revenue Ordinance, from any trade, profession or business carried on in Hong Kong. Any claim that profits are offshore (non-taxable) must be accompanied by a statement setting out the reasons for the claim. These reasons should be capable of being substantiated by evidence, if requested. The maximum number of digits allowed in this input is limited to 14 digits.
en http://www.xbrl.org/2003/arcrole/concept-label Assessable profits (Adjusted loss) of the period in Hong Kong dollar
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 1.1
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 1.2
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 1.1
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 1.2
Presentation ird_tc:TaxAdjustmentAbstract -> ird_tc:AssessableProfitsAdjustedLossOfThePeriodHKD
Back>

Element ird_tc:AuditRequirement
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Whether your accounts required to be audited by law.
en http://www.xbrl.org/2003/arcrole/concept-label Required to be audited
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.1
Presentation ird_tc:AuditRequirement -> ird_tc:PractisingCertificateNumber
ird_tc:AuditRequirement -> ird_tc:HongKongPracticeUnit
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:AuditRequirement
Back>

Element ird_tc:AuditorsRemuneration
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Auditor's remuneration
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:AuditorsRemuneration
Back>

Element ird_tc:BIR52ProprietorPartnerAllocationOfAssessableProfitsAdjustedLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Multiple tagging in dimension is possible for this item.
en http://www.xbrl.org/2003/arcrole/concept-label Personal particulars of proprietor or partners, allocation of Assessable profits / Adjusted loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 6.2
Definition ird_tc:DetailedInformationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:BIR52ProprietorPartnerAllocationOfAssessableProfitsAdjustedLoss
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerAllocationOfAssessableProfitsAdjustedLoss
Back>

Element ird_tc:BIR52ProprietorPartnerDateEntered
Substitution Group xbrli:item
Type xbrli:dateItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Multiple tagging in dimension is possible for this item.
en http://www.xbrl.org/2003/arcrole/concept-label Personal particulars of proprietor or partners, date entered
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 6.1
Definition ird_tc:DetailedInformationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:BIR52ProprietorPartnerDateEntered
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerDateEntered
Back>

Element ird_tc:BIR52ProprietorPartnerDateLeft
Substitution Group xbrli:item
Type xbrli:dateItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Multiple tagging in dimension is possible for this item.
en http://www.xbrl.org/2003/arcrole/concept-label Personal particulars of proprietor or partners, date left
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 6.1
Definition ird_tc:DetailedInformationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:BIR52ProprietorPartnerDateLeft
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerDateLeft
Back>

Element ird_tc:BIR52ProprietorPartnerEmoluments
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Whether the proprietor (or spouse) / any partner (or spouse) received any emoluments, interest on capital etc. from the business.
en http://www.xbrl.org/2003/arcrole/concept-label Any emoluments, interest on capital etc. from the business received by proprietor/partner
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 1.4
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerEmoluments
Back>

Element ird_tc:BIR52ProprietorPartnerEmolumentsAdjustment
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Amount received by proprietor or partner adjusted in the tax computation
en http://www.xbrl.org/2003/arcrole/concept-label Confirm that the amount (any emoluments, interest on capital etc. from the business received by proprietor (or spouse) / partner (or spouse)) has been adjusted in the tax computation in arriving at the Assessable Profits/Adjusted Loss.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 1.5
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerEmolumentsAdjustment
Back>

Element ird_tc:BIR52ProprietorPartnerFullName
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Multiple tagging in dimension is possible for this item.
en http://www.xbrl.org/2003/arcrole/concept-label Personal particulars of proprietor or partners, full name
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 6.1
Definition ird_tc:DetailedInformationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:BIR52ProprietorPartnerFullName
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerFullName
Back>

Element ird_tc:BIR52ProprietorPartnerHKIDOrBRNumber
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Multiple tagging in dimension is possible for this item.
en http://www.xbrl.org/2003/arcrole/concept-label Personal particulars of proprietor or partners, HKID or Business Registration No. of partners who are not individuals
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 6.2
Definition ird_tc:DetailedInformationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:BIR52ProprietorPartnerHKIDOrBRNumber
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerHKIDOrBRNumber
Back>

Element ird_tc:BIR52ProprietorPartnerMPF
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Multiple tagging in dimension is possible for this item. Mandatory contributions made for proprietor / each partner under Mandatory Provident Fund Schemes Ordinance.
en http://www.xbrl.org/2003/arcrole/concept-label Personal particulars of proprietor or partners, mandatory contributions made for proprietor / each partner under Mandatory Provident Fund Schemes Ordinance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 6.2
Definition ird_tc:DetailedInformationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:BIR52ProprietorPartnerMPF
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerMPF
Back>

Element ird_tc:BIR52ProprietorPartnerPersonalAssessment
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Multiple tagging in dimension is possible for this item, Whether proprietor or partners elected for personal assessment.
en http://www.xbrl.org/2003/arcrole/concept-label Personal particulars of proprietor or partners, elect personal assessment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 6.2
Definition ird_tc:DetailedInformationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:BIR52ProprietorPartnerPersonalAssessment
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerPersonalAssessment
Back>

Element ird_tc:BIR52ProprietorPartnerPrecedentPartner
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Personal particulars of proprietor or partners, precedent partner
en http://www.xbrl.org/2003/arcrole/concept-label Multiple tagging in dimension is possible for this item.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 6.1
Definition ird_tc:DetailedInformationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:BIR52ProprietorPartnerPrecedentPartner
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerPrecedentPartner
Back>

Element ird_tc:BIR52ProprietorPartnerProfitLossSharingRatio
Substitution Group xbrli:item
Type num:percentItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Multiple tagging in dimension is possible for this item.
en http://www.xbrl.org/2003/arcrole/concept-label Personal particulars of proprietor or partners, profit / loss sharing ratio
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 6.2
Definition ird_tc:DetailedInformationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:BIR52ProprietorPartnerProfitLossSharingRatio
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerProfitLossSharingRatio
Back>

Element ird_tc:BIR52PurchaseCBAIBA
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Whether you purchased any property during the basis period for which industrial building or commercial building allowance is claimed.
en http://www.xbrl.org/2003/arcrole/concept-label Purchase of property for which CBA or IBA is claimed
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 7.6
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52PurchaseCBAIBA
Back>

Element ird_tc:BadDebtProvisionDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Bad debt provision details
en http://www.xbrl.org/2003/arcrole/concept-label Provide details of and reasons for bad debt provisions, showing name and address of each debtor, and the respective amounts.
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BadDebtProvisionDetails
Back>

Element ird_tc:BadDebtWriteBackGeneral
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Bad debts write back to profits and loss account, general
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BadDebtWriteBackGeneral
Back>

Element ird_tc:BadDebtWriteBackSpecific
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Bad debts write back to profits and loss account, specific
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BadDebtWriteBackSpecific
Back>

Element ird_tc:BadDebtWriteOffDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Bad debt write-off details
en http://www.xbrl.org/2003/arcrole/concept-label Provide details of and reasons for bad debt write-offs, showing name and address of each debtor, and the respective amounts.
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BadDebtWriteOffDetails
Back>

Element ird_tc:BadDebtWrittenOffGeneral
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Bad debts written off against provision, general
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BadDebtWrittenOffGeneral
Back>

Element ird_tc:BadDebtWrittenOffSpecific
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Bad debts written off against provision, specific
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BadDebtWrittenOffSpecific
Back>

Element ird_tc:BadDebtsWriteBackGeneralTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, bad debts write back to profits and loss account, general
References  
Presentation ird_tc:ItemsToBeDeductedAbstract -> ird_tc:BadDebtsWriteBackGeneralTaxAdjustment
Back>

Element ird_tc:BadDebtsWrittenOffGeneralTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, bad debts written off against provision, general
References  
Presentation ird_tc:ItemsToBeDeductedAbstract -> ird_tc:BadDebtsWrittenOffGeneralTaxAdjustment
Back>

Element ird_tc:BankCharges
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Bank charges
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BankCharges
Back>

Element ird_tc:BasisPeriodEndDate
Substitution Group xbrli:item
Type xbrli:dateItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Basis period end date
en http://www.xbrl.org/2003/arcrole/concept-label End of period for which return is being made.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.2
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 7.1
Presentation ird_tc:CompanyInformationAbstract -> ird_tc:BasisPeriodEndDate
Back>

Element ird_tc:BasisPeriodStartDate
Substitution Group xbrli:item
Type xbrli:dateItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Basis period start date
en http://www.xbrl.org/2003/arcrole/concept-label Beginning of period for which return is being made.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.2
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 7.1
Presentation ird_tc:CompanyInformationAbstract -> ird_tc:BasisPeriodStartDate
Back>

Element ird_tc:BuildingManagementFee
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Building management fee
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BuildingManagementFee
Back>

Element ird_tc:BusinessCessation
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Whether the business was ceased during the basis period
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.4
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 7.3
Presentation ird_tc:BusinessCessation -> ird_tc:BusinessCessationTransferredAssetsAssociated
ird_tc:BusinessCessation -> ird_tc:BusinessCessationTransferred
ird_tc:BusinessCessation -> ird_tc:BusinessCessationDeathOfProprietor
ird_tc:BusinessCessation -> ird_tc:BusinessCessationDate
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BusinessCessation
Back>

Element ird_tc:BusinessCessationDate
Substitution Group xbrli:item
Type xbrli:dateItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Date of business cessation
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.4.1
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 7.3.1
Presentation ird_tc:BusinessCessation -> ird_tc:BusinessCessationDate
Back>

Element ird_tc:BusinessCessationDeathOfProprietor
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Whether the cessation of business was brought about by the death of the proprietor
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 7.3.2
Presentation ird_tc:BusinessCessationDeathOfProprietor -> ird_tc:BusinessCessationProprietorDeathDate
ird_tc:BusinessCessation -> ird_tc:BusinessCessationDeathOfProprietor
Back>

Element ird_tc:BusinessCessationProprietorDeathDate
Substitution Group xbrli:item
Type xbrli:dateItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Date of death of the proprietor
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 7.3.2
Presentation ird_tc:BusinessCessationDeathOfProprietor -> ird_tc:BusinessCessationProprietorDeathDate
Back>

Element ird_tc:BusinessCessationTransferee
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label For corporations, provide (1) the name and address of any transferee together with particulars of the terms of transfer, (2) full details of sums received or paid after cessation, (3) the names of the persons now occupying your former business premises and, if they are carrying on business, the nature of that business and the name under which it is carried on, if known. For persons other than corporations, provide (1) the name and address of any transferee together with particulars of the terms of transfer, (2) whether or not you have control over the buyer of the assets of your business, or he has control over you, or some other person has control over both him and you, (3) full details of sums received or paid after cessation, (4) the present occupation of the proprietor / partners of the closed business.
en http://www.xbrl.org/2003/arcrole/concept-label Business cessation transferee details
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.4.2
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 7.3.3
Presentation ird_tc:BusinessCessationTransferred -> ird_tc:BusinessCessationTransferee
Back>

Element ird_tc:BusinessCessationTransfereeBusinessNature
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Business nature of business cessation transferred
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 7.3.3
Presentation ird_tc:BusinessCessationTransferred -> ird_tc:BusinessCessationTransfereeBusinessNature
Back>

Element ird_tc:BusinessCessationTransferred
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label On cessation, whether your business or any part thereof was transferred to and carried on by another person.
en http://www.xbrl.org/2003/arcrole/concept-label Business transferred to and carried on by another person
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.4.2
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 7.3.3
Presentation ird_tc:BusinessCessationTransferred -> ird_tc:BusinessCessationTransfereeBusinessNature
ird_tc:BusinessCessationTransferred -> ird_tc:BusinessCessationTransferee
ird_tc:BusinessCessation -> ird_tc:BusinessCessationTransferred
Back>

Element ird_tc:BusinessCessationTransferredAssetsAssociated
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label On cessation, whether any of the assets of your business were sold or transferred to an associated person. "Associated person" means a person controlled by you, a person who controls you, or a person who is under the control of the same person as you are.
en http://www.xbrl.org/2003/arcrole/concept-label Assets of business transferred to associated person
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.4.3
Presentation ird_tc:BusinessCessation -> ird_tc:BusinessCessationTransferredAssetsAssociated
Back>

Element ird_tc:BusinessCommencement
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Whether the business was commenced during the basis period
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.3
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 7.2
Presentation ird_tc:BusinessCommencement -> ird_tc:BusinessCommencementDate
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BusinessCommencement
Back>

Element ird_tc:BusinessCommencementDate
Substitution Group xbrli:item
Type xbrli:dateItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Date of business commencement
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.3
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 7.2
Presentation ird_tc:BusinessCommencement -> ird_tc:BusinessCommencementDate
Back>

Element ird_tc:BusinessRegistrationFee
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Business registration fee
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BusinessRegistrationFee
Back>

Element ird_tc:CBAAddition
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Commercial building allowance, addition
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
Presentation ird_tc:CBAAddition -> ird_tc:CBAAdditionDetails
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAAddition
Back>

Element ird_tc:CBAAdditionDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Commercial building allowance, addition details
References  
Presentation ird_tc:CBAAddition -> ird_tc:CBAAdditionDetails
Back>

Element ird_tc:CBAAnnualAllowance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Commercial building allowance, annual allowance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 11.5
Presentation ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAAnnualAllowance
Back>

Element ird_tc:CBABalancingAllowance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Commercial building allowance, balancing allowance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 11.6
Presentation ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBABalancingAllowance
Back>

Element ird_tc:CBABalancingCharge
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Commercial building allowance, balancing charge
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 11.7
Presentation ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBABalancingCharge
Back>

Element ird_tc:CBAClosedCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Commercial building allowance, close cost
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
Presentation ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAClosedCost
Back>

Element ird_tc:CBADisposal
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Commercial building allowance, disposal
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
Presentation ird_tc:CBADisposal -> ird_tc:CBADisposalDetails
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBADisposal
Back>

Element ird_tc:CBADisposalDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Commercial building allowance, disposal details
References  
Presentation ird_tc:CBADisposal -> ird_tc:CBADisposalDetails
Back>

Element ird_tc:CBAOpenCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Commercial building allowance, open cost
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
Presentation ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAOpenCost
Back>

Element ird_tc:CBAWDVBroughtForward
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Commercial building allowance, written down value brought forward
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
Presentation ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAWDVBroughtForward
Back>

Element ird_tc:CBAWDVCarriedForward
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Commercial building allowance, written down value carried forward
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
Presentation ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAWDVCarriedForward
Back>

Element ird_tc:CBAYearOfAcquisition
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Commercial building allowance, year of acquisition
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
Presentation ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAYearOfAcquisition
Back>

Element ird_tc:CBAYearOfFirstUse
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Commercial building allowance, year of first use
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
Presentation ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAYearOfFirstUse
Back>

Element ird_tc:ChangeInMethodOfValuationOfInventoriesDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Provide details of any change in the method of valuation of opening or closing inventories or work-in-progress from that previously used (not applicable to the commencement of a trade, profession or business).
en http://www.xbrl.org/2003/arcrole/concept-label Change in method of valuation of inventories details
References  
Presentation ird_tc:ProvisionSpecificInventoryObsolescence -> ird_tc:ChangeInMethodOfValuationOfInventoriesDetails
Back>

Element ird_tc:Cleaning
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cleaning expenses
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Cleaning
Back>

Element ird_tc:ClosingInventories
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Closing inventories refer to the TOTAL of all kinds of closing inventories, including raw materials, work-in-progress and finished goods.
en http://www.xbrl.org/2003/arcrole/concept-label Closing inventories
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.5
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.5
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:ClosingInventories
Back>

Element ird_tc:CommercialBuildingAllowanceAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Commercial building allowance [abstract]
References  
Presentation ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAWDVBroughtForward
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAWDVCarriedForward
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBADisposal
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAAddition
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAClosedCost
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAOpenCost
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAYearOfAcquisition
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAYearOfFirstUse
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBABalancingCharge
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBABalancingAllowance
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAAnnualAllowance
ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:CommercialBuildingAllowanceAbstract
Back>

Element ird_tc:Commission
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Commission expenses refer to payments to agents, sales representatives, etc. for their services, whether paid or accrued.
en http://www.xbrl.org/2003/arcrole/concept-label Commission expenses
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.13
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.12
Presentation ird_tc:Commission -> ird_tc:CommissionPaymentsDetails
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Commission
Back>

Element ird_tc:CommissionIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Commission income
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:CommissionIncome
Back>

Element ird_tc:CommissionPaymentsDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Provide details for each payment showing (1) the name, address and Hong Kong Identity Card Number / Business Registration Number of each recipient, (2) amount paid to each recipient, and (3) nature of service.
en http://www.xbrl.org/2003/arcrole/concept-label Commission payments details
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 12
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.13
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.12
Presentation ird_tc:Commission -> ird_tc:CommissionPaymentsDetails
Back>

Element ird_tc:CompanyInformationAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Company information [abstract]
References  
Presentation ird_tc:CompanyInformationAbstract -> ird_tc:HongKongStandardIndustrialClassificationCode
ird_tc:CompanyInformationAbstract -> ird_tc:AccountsPreparedAtConsolidatedLevel
ird_tc:CompanyInformationAbstract -> ird_tc:PreferredLanguageForFutureCorrespondence
ird_tc:CompanyInformationAbstract -> ird_tc:ConversionRate
ird_tc:CompanyInformationAbstract -> ird_tc:AccountingDateDifferentFromThatOfLastYear
ird_tc:CompanyInformationAbstract -> ird_tc:VersionOfProductionSoftware
ird_tc:CompanyInformationAbstract -> ird_tc:NameOfProductionSoftware
ird_tc:CompanyInformationAbstract -> ird_tc:CurrencyUsed
ird_tc:CompanyInformationAbstract -> ird_tc:PrivateCompany
ird_tc:CompanyInformationAbstract -> ird_tc:PrincipalBusinessActivity
ird_tc:CompanyInformationAbstract -> ird_tc:YearOfAssessment
ird_tc:CompanyInformationAbstract -> ird_tc:AccountingPeriodEndDate
ird_tc:CompanyInformationAbstract -> ird_tc:AccountingPeriodStartDate
ird_tc:CompanyInformationAbstract -> ird_tc:BasisPeriodEndDate
ird_tc:CompanyInformationAbstract -> ird_tc:BasisPeriodStartDate
ird_tc:CompanyInformationAbstract -> ird_tc:IRDFileNumber
ird_tc:CompanyInformationAbstract -> ird_tc:CompanyName
Back>

Element ird_tc:CompanyName
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Name of the Taxpayer.
en http://www.xbrl.org/2003/arcrole/concept-label Company name
References  
Presentation ird_tc:CompanyInformationAbstract -> ird_tc:CompanyName
Back>

Element ird_tc:CompanySecretarialFee
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Company secretarial fee
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:CompanySecretarialFee
Back>

Element ird_tc:CompensationExpenses
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Compensation expenses
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:CompensationExpenses
Back>

Element ird_tc:ComputerExpenses
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Computer expenses
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ComputerExpenses
Back>

Element ird_tc:ConstructionIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Construction income
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ConstructionIncome
Back>

Element ird_tc:ConsultancyFee
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Consultancy fee
en http://www.xbrl.org/2003/arcrole/concept-label Consultancy fee refers to payments for professional services, whether paid or accrued.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.15
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.14
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ConsultancyFee
Back>

Element ird_tc:ConsultancyFeeIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Consultancy fee income
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ConsultancyFeeIncome
Back>

Element ird_tc:ContractorAndSubcontractorChargesDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Provide details for each payment showing (1) the name, address and Hong Kong Identity Card Number / Business Registration Number of each recipient, (2) amount paid to each recipient, and (3) nature of service contracted out.
en http://www.xbrl.org/2003/arcrole/concept-label Contractor and subcontractor charges details
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.16
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.15
Presentation ird_tc:SubContractorCharges -> ird_tc:ContractorAndSubcontractorChargesDetails
Back>

Element ird_tc:ContractorCharges
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Contractor charges
en http://www.xbrl.org/2003/arcrole/concept-label Contractor charges refer to charges paid / payable to third parties in respect of works / services contracted out.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.16
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.15
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ContractorCharges
Back>

Element ird_tc:ConversionRate
Substitution Group xbrli:item
Type xbrli:decimalItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Conversion rate
en http://www.xbrl.org/2003/arcrole/concept-label State the conversion rate of 1 foreign currency to HK dollar.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.6
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 7.5
Presentation ird_tc:CompanyInformationAbstract -> ird_tc:ConversionRate
Back>

Element ird_tc:CostOfGoodsSoldCostOfSales
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cost of goods sold or Cost of sales
References  
Presentation ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_WorkInProgressPurchased
ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_WorkInProgressOpeningBalance
ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_WorkInProgressClosingBalance
ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_RawMaterialPurchased
ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_RawMaterialOpeningBalance
ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_RawMaterialClosingBalance
ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_FinishedGoodsPurchased
ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_FinishedGoodsOpeningBalance
ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_FinishedGoodsClosingBalance
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:CostOfGoodsSoldCostOfSales
Back>

Element ird_tc:CostOfGoodsSoldCostOfSales_FinishedGoodsClosingBalance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cost of goods sold or cost of sales, finished goods closing balance
References  
Presentation ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_FinishedGoodsClosingBalance
Back>

Element ird_tc:CostOfGoodsSoldCostOfSales_FinishedGoodsOpeningBalance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cost of goods sold or cost of sales, finished goods opening balance
References  
Presentation ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_FinishedGoodsOpeningBalance
Back>

Element ird_tc:CostOfGoodsSoldCostOfSales_FinishedGoodsPurchased
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cost of goods sold or cost of sales, finished goods purchased
References  
Presentation ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_FinishedGoodsPurchased
Back>

Element ird_tc:CostOfGoodsSoldCostOfSales_RawMaterialClosingBalance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cost of goods sold or cost of sales, raw material closing balance
References  
Presentation ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_RawMaterialClosingBalance
Back>

Element ird_tc:CostOfGoodsSoldCostOfSales_RawMaterialOpeningBalance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cost of goods sold or cost of sales, raw material opening balance
References  
Presentation ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_RawMaterialOpeningBalance
Back>

Element ird_tc:CostOfGoodsSoldCostOfSales_RawMaterialPurchased
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cost of goods sold or cost of sales, raw material purchased
References  
Presentation ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_RawMaterialPurchased
Back>

Element ird_tc:CostOfGoodsSoldCostOfSales_WorkInProgressClosingBalance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cost of goods sold or cost of sales, work-in-progress closing balance
References  
Presentation ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_WorkInProgressClosingBalance
Back>

Element ird_tc:CostOfGoodsSoldCostOfSales_WorkInProgressOpeningBalance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cost of goods sold or cost of sales, work-in-progress opening balance
References  
Presentation ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_WorkInProgressOpeningBalance
Back>

Element ird_tc:CostOfGoodsSoldCostOfSales_WorkInProgressPurchased
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cost of goods sold or cost of sales, work-in-progress purchased
References  
Presentation ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_WorkInProgressPurchased
Back>

Element ird_tc:CurrencyUsed
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Currency used
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.6
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 7.5
Presentation ird_tc:CompanyInformationAbstract -> ird_tc:CurrencyUsed
Back>

Element ird_tc:DebtTreatmentABSOriginatorBondIssuer
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Whether you claim debt treatment for an arrangement for this year of assessment as "an originator" or "a bond-issuer" of a specified alternative bond scheme under section 40AB of and Schedule 17A to the Inland Revenue Ordinance.
en http://www.xbrl.org/2003/arcrole/concept-label Debt treatment for an arrangement for this year of assessment as "an originator" or "a bond-issuer" of a specified alternative bond scheme
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 3.6
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 2.6
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:DebtTreatmentABSOriginatorBondIssuer
Back>

Element ird_tc:DecreaseInUnearnedPremiumsNonLifeInsuranceBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Decrease in unearned premiums, non-life insurance business
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:DecreaseInUnearnedPremiumsNonLifeInsuranceBusiness
Back>

Element ird_tc:DeductibleOutgoingExpensesNotChargedAgainstLifeInsuranceFundTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, deductible outgoing or expenses not charged against the life insurance fund
References  
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:DeductibleOutgoingExpensesNotChargedAgainstLifeInsuranceFundTaxAdjustment
Back>

Element ird_tc:DeductionClaimedForLeasedPremisesReinstatementCosts
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Deduction claimed for leased premises reinstatement costs
en http://www.xbrl.org/2003/arcrole/concept-label For deduction claimed for costs of reinstating any premises under a lease to their original condition at the end of the term of the lease or on an early termination of the lease (including any amount paid or payable by a lessee of the lease to the lessor of the lease in order to discharge the lessee's obligation for reinstatement) to be deducted from the lessee's chargeable profits if certain conditions are met.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.21
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.20
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:DeductionClaimedForLeasedPremisesReinstatementCosts
Back>

Element ird_tc:DeductionClaimedInterestNonHongKongAssociatedCorporationsIntraGroupFinancingBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Deduction claimed for interest to non-Hong Kong associated corporations in the ordinary course of an intra-group financing business
en http://www.xbrl.org/2003/arcrole/concept-label For deduction claimed for interest on money borrowed from non-Hong Kong associated corporations, which satisfy the conditions specified in section 16(2)(g) of the Inland Revenue Ordinance.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name Section
ref:Section 16(2)(g)
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.20
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:DeductionClaimedInterestNonHongKongAssociatedCorporationsIntraGroupFinancingBusiness
Back>

Element ird_tc:DeductionRegulatoryCapitalSecurityDistribution
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Whether you claim deduction for distribution arising from a regulatory capital security for this year of assessment.
en http://www.xbrl.org/2003/arcrole/concept-label Deduction for distribution arising from a regulatory capital security
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 3.7
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:DeductionRegulatoryCapitalSecurityDistribution
Back>

Element ird_tc:DeemedAssessableProfitsUnderS231aLifeInsuranceBusinessTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, deemed assessable profits under s23(1)(a), life insurance business
References  
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:DeemedAssessableProfitsUnderS231aLifeInsuranceBusinessTaxAdjustment
Back>

Element ird_tc:DeemedAssessableProfitsUnderSection20AE20AF20AXAndOr20AYOrSection22AndOr23OfSchedule16E
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Deemed assessable profits under section 20AE, 20AF, 20AX, and/or 20AY or section 22 and/or 23 of Schedule 16E to the Inland Revenue Ordinance
en http://www.xbrl.org/2003/arcrole/concept-label Whether you had any deemed assessable profits under section 20AE, 20AF, 20AX and/or 20AY of the Inland Revenue Ordinance or section 22 and/or 23 of Schedule 16E to the Inland Revenue Ordinance for this year of assessment.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 3.2
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 2.2
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:DeemedAssessableProfitsUnderSection20AE20AF20AXAndOr20AYOrSection22AndOr23OfSchedule16E
ird_tc:DeemedAssessableProfitsUnderSection20AE20AF20AXAndOr20AYOrSection22AndOr23OfSchedule16E -> ird_tc:DeemedAssessableProfitsUnderSection20AE20AF20AXAndOr20AYOrSection22AndOr23OfSchedule16EDetails
Back>

Element ird_tc:DeemedAssessableProfitsUnderSection20AE20AF20AXAndOr20AYOrSection22AndOr23OfSchedule16EDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Deemed assessable profits under section 20AE, 20AF, 20AX, and/or 20AY or section 22 and/or 23 of Schedule 16E details to the Inland Revenue Ordinance
en http://www.xbrl.org/2003/arcrole/concept-label Provide a computation of the deemed assessable profits together with the name and address of each non-resident person, special purpose vehicle, fund, special purpose entity, family-owned investment holding vehicle and family-owned special purpose entity, where applicable.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 3.2
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 2.2
Presentation ird_tc:DeemedAssessableProfitsUnderSection20AE20AF20AXAndOr20AYOrSection22AndOr23OfSchedule16E -> ird_tc:DeemedAssessableProfitsUnderSection20AE20AF20AXAndOr20AYOrSection22AndOr23OfSchedule16EDetails
Back>

Element ird_tc:Depreciation
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation
References  
Presentation ird_tc:Depreciation -> ird_tc:DepreciationPPE
ird_tc:Depreciation -> ird_tc:DepreciationOthers
ird_tc:Depreciation -> ird_tc:DepreciationROUAssets
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Depreciation
Back>

Element ird_tc:DepreciationAllowanceAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance [abstract]
References  
Presentation ird_tc:DepreciationAllowanceAbstract -> ird_tc:DepreciationAllowancesPoolingTotalBalancingCharge
ird_tc:DepreciationAllowanceAbstract -> ird_tc:DepreciationAllowancesPoolingTotalBalancingAllowance
ird_tc:DepreciationAllowanceAbstract -> ird_tc:DepreciationAllowancesPoolingTotalAnnualAllowance
ird_tc:DepreciationAllowanceAbstract -> ird_tc:DepreciationAllowancesPoolingTotalSaleProceeds
ird_tc:DepreciationAllowanceAbstract -> ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance
ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:DepreciationAllowanceAbstract
Back>

Element ird_tc:DepreciationAllowanceAdditionDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance, addition details
References  
Presentation ird_tc:DepreciationAllowancesPoolingTotalSaleProceeds -> ird_tc:DepreciationAllowanceAdditionDetails
Back>

Element ird_tc:DepreciationAllowanceDisposalDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance, disposal details
References  
Presentation ird_tc:DepreciationAllowancesPoolingTotalSaleProceeds -> ird_tc:DepreciationAllowanceDisposalDetails
Back>

Element ird_tc:DepreciationAllowancesPooling10Addition
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance 10% pool, addition
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling10Addition
Back>

Element ird_tc:DepreciationAllowancesPooling10AnnualAllowance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance 10% pool, annual allowance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:DepreciationAllowancesPoolingTotalAnnualAllowance -> ird_tc:DepreciationAllowancesPooling10AnnualAllowance
Back>

Element ird_tc:DepreciationAllowancesPooling10BalancingAllowance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance 10% pool, balancing allowance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:DepreciationAllowancesPoolingTotalBalancingAllowance -> ird_tc:DepreciationAllowancesPooling10BalancingAllowance
Back>

Element ird_tc:DepreciationAllowancesPooling10BalancingCharge
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance 10% pool, balancing charge
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:DepreciationAllowancesPoolingTotalBalancingCharge -> ird_tc:DepreciationAllowancesPooling10BalancingCharge
Back>

Element ird_tc:DepreciationAllowancesPooling10InitalAllowance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance 10% pool, initial allowance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling10InitalAllowance
Back>

Element ird_tc:DepreciationAllowancesPooling10SaleProceeds
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance 10% pool, sale proceeds
References  
Presentation ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling10SaleProceeds
Back>

Element ird_tc:DepreciationAllowancesPooling20Addition
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance 20% pool, addition
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling20Addition
Back>

Element ird_tc:DepreciationAllowancesPooling20AnnualAllowance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance 20% pool, annual allowance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:DepreciationAllowancesPoolingTotalAnnualAllowance -> ird_tc:DepreciationAllowancesPooling20AnnualAllowance
Back>

Element ird_tc:DepreciationAllowancesPooling20BalancingAllowance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance 20% pool, balancing allowance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:DepreciationAllowancesPoolingTotalBalancingAllowance -> ird_tc:DepreciationAllowancesPooling20BalancingAllowance
Back>

Element ird_tc:DepreciationAllowancesPooling20BalancingCharge
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance 20% pool, balancing charge
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:DepreciationAllowancesPoolingTotalBalancingCharge -> ird_tc:DepreciationAllowancesPooling20BalancingCharge
Back>

Element ird_tc:DepreciationAllowancesPooling20InitalAllowance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance 20% pool, initial allowance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling20InitalAllowance
Back>

Element ird_tc:DepreciationAllowancesPooling20SaleProceeds
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance 20% pool, sale proceeds
References  
Presentation ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling20SaleProceeds
Back>

Element ird_tc:DepreciationAllowancesPooling30Addition
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance 30% pool, addition
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling30Addition
Back>

Element ird_tc:DepreciationAllowancesPooling30AnnualAllowance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance 30% pool, annual allowance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:DepreciationAllowancesPoolingTotalAnnualAllowance -> ird_tc:DepreciationAllowancesPooling30AnnualAllowance
Back>

Element ird_tc:DepreciationAllowancesPooling30BalancingAllowance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance 30% pool, balancing allowance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:DepreciationAllowancesPoolingTotalBalancingAllowance -> ird_tc:DepreciationAllowancesPooling30BalancingAllowance
Back>

Element ird_tc:DepreciationAllowancesPooling30BalancingCharge
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance 30% pool, balancing charge
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:DepreciationAllowancesPoolingTotalBalancingCharge -> ird_tc:DepreciationAllowancesPooling30BalancingCharge
Back>

Element ird_tc:DepreciationAllowancesPooling30InitalAllowance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance 30% pool, initial allowance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling30InitalAllowance
Back>

Element ird_tc:DepreciationAllowancesPooling30SaleProceeds
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance 30% pool, sale proceeds
References  
Presentation ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling30SaleProceeds
Back>

Element ird_tc:DepreciationAllowancesPoolingTotalAnnualAllowance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance, pooling total annual allowance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 11.9
Presentation ird_tc:DepreciationAllowancesPoolingTotalAnnualAllowance -> ird_tc:DepreciationAllowancesPooling30AnnualAllowance
ird_tc:DepreciationAllowancesPoolingTotalAnnualAllowance -> ird_tc:DepreciationAllowancesPooling20AnnualAllowance
ird_tc:DepreciationAllowancesPoolingTotalAnnualAllowance -> ird_tc:DepreciationAllowancesPooling10AnnualAllowance
ird_tc:DepreciationAllowanceAbstract -> ird_tc:DepreciationAllowancesPoolingTotalAnnualAllowance
Back>

Element ird_tc:DepreciationAllowancesPoolingTotalBalancingAllowance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Section 39D(2) provides that where a person ceases to trade and the sale, etc., moneys received for the machinery or plant are less than the reducing value in the pool, a balancing allowance equal to the difference is to be made. This is the only situation in which a balancing allowance can be given - any sum received on the disposal of an asset at any other time is simply deducted from the value of the pool. However, it should be noted that by virtue of section 39D(3), no balancing allowance can arise where on cessation machinery or plant passes to a successor to whom the reducing value of the machinery or plant is transferred under section 39B(7).
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance, pooling total balancing allowance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 11.10
Presentation ird_tc:DepreciationAllowancesPoolingTotalBalancingAllowance -> ird_tc:DepreciationAllowancesPooling30BalancingAllowance
ird_tc:DepreciationAllowancesPoolingTotalBalancingAllowance -> ird_tc:DepreciationAllowancesPooling20BalancingAllowance
ird_tc:DepreciationAllowancesPoolingTotalBalancingAllowance -> ird_tc:DepreciationAllowancesPooling10BalancingAllowance
ird_tc:DepreciationAllowanceAbstract -> ird_tc:DepreciationAllowancesPoolingTotalBalancingAllowance
Back>

Element ird_tc:DepreciationAllowancesPoolingTotalBalancingCharge
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label A balancing charge can arise whenever disposal proceeds exceed the reducing value of the pool (i.e. not only on the disposal of a class of machinery or plant on the cessation of trading). However, it should be noted that by virtue of section 39D(3), no balancing charge can arise where on cessation machinery or plant passes to a successor to whom the reducing value of the machinery or plant is transferred under section 39B(7).
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance, pooling total balancing charge
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 11.11
Presentation ird_tc:DepreciationAllowanceAbstract -> ird_tc:DepreciationAllowancesPoolingTotalBalancingCharge
ird_tc:DepreciationAllowancesPoolingTotalBalancingCharge -> ird_tc:DepreciationAllowancesPooling10BalancingCharge
ird_tc:DepreciationAllowancesPoolingTotalBalancingCharge -> ird_tc:DepreciationAllowancesPooling30BalancingCharge
ird_tc:DepreciationAllowancesPoolingTotalBalancingCharge -> ird_tc:DepreciationAllowancesPooling20BalancingCharge
Back>

Element ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance, pooling total initial allowance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 11.8
Presentation ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling30SaleProceeds
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling30Addition
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling20SaleProceeds
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling20Addition
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling10SaleProceeds
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling10Addition
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:TaxWrittenDownValueCarriedForwardPooling30
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:TaxWrittenDownValueBroughtForwardPooling30
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:TaxWrittenDownValueCarriedForwardPooling20
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:TaxWrittenDownValueBroughtForwardPooling20
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:TaxWrittenDownValueCarriedForwardPooling10
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:TaxWrittenDownValueBroughtForwardPooling10
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling30InitalAllowance
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling20InitalAllowance
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling10InitalAllowance
ird_tc:DepreciationAllowanceAbstract -> ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance
Back>

Element ird_tc:DepreciationAllowancesPoolingTotalSaleProceeds
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation allowance, pooling total sale proceeds
References  
Presentation ird_tc:DepreciationAllowancesPoolingTotalSaleProceeds -> ird_tc:DepreciationAllowanceDisposalDetails
ird_tc:DepreciationAllowancesPoolingTotalSaleProceeds -> ird_tc:DepreciationAllowanceAdditionDetails
ird_tc:DepreciationAllowanceAbstract -> ird_tc:DepreciationAllowancesPoolingTotalSaleProceeds
Back>

Element ird_tc:DepreciationOthers
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation for other assets
References  
Presentation ird_tc:Depreciation -> ird_tc:DepreciationOthers
Back>

Element ird_tc:DepreciationPPE
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation for property, plant and equipment
References  
Presentation ird_tc:Depreciation -> ird_tc:DepreciationPPE
Back>

Element ird_tc:DepreciationROUAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation for right-of-use assets
References  
Presentation ird_tc:Depreciation -> ird_tc:DepreciationROUAssets
Back>

Element ird_tc:DepreciationTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, depreciation
References  
Presentation ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:DepreciationTaxAdjustment
Back>

Element ird_tc:DetailedInformationLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Detailed information [line items]
References  
Definition ird_tc:DetailedInformationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:BIR52ProprietorPartnerMPF
ird_tc:DetailedInformationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:BIR52ProprietorPartnerAllocationOfAssessableProfitsAdjustedLoss
ird_tc:DetailedInformationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:BIR52ProprietorPartnerProfitLossSharingRatio
ird_tc:DetailedInformationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:BIR52ProprietorPartnerPersonalAssessment
ird_tc:DetailedInformationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:BIR52ProprietorPartnerHKIDOrBRNumber
ird_tc:DetailedInformationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:BIR52ProprietorPartnerDateLeft
ird_tc:DetailedInformationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:BIR52ProprietorPartnerDateEntered
ird_tc:DetailedInformationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:BIR52ProprietorPartnerPrecedentPartner
ird_tc:DetailedInformationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:BIR52ProprietorPartnerFullName
ird_tc:PartnerInformationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:DetailedInformationLineItems
Back>

Element ird_tc:DetailsOfExpenditureIncurredOnAndProceedsFromTheSaleOfEnvironmentFriendlyVehicles
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Provide details of expenditure incurred on, and proceeds from the sale of environment-friendly vehicles.
en http://www.xbrl.org/2003/arcrole/concept-label Details of expenditure incurred on and proceeds from the sale of environment-friendly vehicles
References  
Presentation ird_tc:ExpenditureOnEnvironmentFriendlyVehiclesTaxAdjustment -> ird_tc:DetailsOfExpenditureIncurredOnAndProceedsFromTheSaleOfEnvironmentFriendlyVehicles
Back>

Element ird_tc:DetailsOfExpenditureIncurredOnAndProceedsFromTheSaleOfEnvironmentalProtectionInstallation
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Provide details of expenditure incurred on, and proceeds from the sale of environmental protection installation, including any part of expenditure on environmental protection installation that remains to be deducted (and is to be fully deducted) in the year of assessment 2018/19.
en http://www.xbrl.org/2003/arcrole/concept-label Details of expenditure incurred on and proceeds from the sale of environmental protection installation
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.15
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.14
Presentation ird_tc:ExpenditureOnEnvironmentalProtectionInstallationTaxAdjustment -> ird_tc:DetailsOfExpenditureIncurredOnAndProceedsFromTheSaleOfEnvironmentalProtectionInstallation
Back>

Element ird_tc:DetailsOfExpenditureIncurredOnAndProceedsFromTheSaleOfEnvironmentalProtectionMachinery
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Provide details of expenditure incurred on, and proceeds from the sale of environmental protection machinery.
en http://www.xbrl.org/2003/arcrole/concept-label Details of expenditure incurred on and proceeds from the sale of environmental protection machinery
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name Section
ref:Section 16I
http://www.xbrl.org/2003/role/disclosureRef
ref:Name Section
ref:Section 16K
Presentation ird_tc:ExpenditureOnEnvironmentalProtectionMachineryTaxAdjustment -> ird_tc:DetailsOfExpenditureIncurredOnAndProceedsFromTheSaleOfEnvironmentalProtectionMachinery
Back>

Element ird_tc:DirectorRemuneration
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Director remuneration
en http://www.xbrl.org/2003/arcrole/concept-label Director remuneration includes directors' fees and any item of a similar nature. Remuneration of director working overseas or in the Mainland should also be included.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.11
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:DirectorRemuneration
Back>

Element ird_tc:DisposalGainFVTOCI
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gain from disposal of financial assets at fair value through OCI
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:DisposalGainFVTOCI
Back>

Element ird_tc:DisposalGainFixedAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gain from disposal of fixed assets
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:DisposalGainFixedAssets
Back>

Element ird_tc:DisposalGainInvestmentSecuritiesAmortisedCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gain from disposal of investment securities at amortised cost
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:DisposalGainInvestmentSecuritiesAmortisedCost
Back>

Element ird_tc:DisposalGainSecurities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gain from disposal of securities
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:DisposalGainSecurities
Back>

Element ird_tc:DisposalLossFAFVTOCI
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Loss from disposal of financial assets at fair value through OCI
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:DisposalLossFAFVTOCI
Back>

Element ird_tc:DisposalLossFixedAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Loss from disposal of fixed assets
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:DisposalLossFixedAssets
Back>

Element ird_tc:DisposalLossInvestmentSecuritiesAmortisedCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Loss from disposal of investment securities at amortised cost
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:DisposalLossInvestmentSecuritiesAmortisedCost
Back>

Element ird_tc:DisposalLossSecurities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Loss from disposal of securities
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:DisposalLossSecurities
Back>

Element ird_tc:DividendIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Dividend income
en http://www.xbrl.org/2003/arcrole/concept-label Dividend income refers to the total amount of dividend received / receivable from shares held by you and reported in the financial statements.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.8
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.8
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:DividendIncome
Back>

Element ird_tc:Donations
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Donations
References  
Presentation ird_tc:Donations -> ird_tc:ApprovedCharitableDonationsDetails
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Donations
Back>

Element ird_tc:DonationsAddBackTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, donations add back
References  
Presentation ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:DonationsAddBackTaxAdjustment
Back>

Element ird_tc:ElectToTreatOneOffAdjustmentAsYourIncomeOrLossBy5EqualAmounts
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Elect to treat the one-off adjustment as your income or loss by 5 equal amounts
en http://www.xbrl.org/2003/arcrole/concept-label Whether you elect to treat the one-off adjustment as your income or loss by 5 equal amounts for this year of assessment and the next succeeding 4 years of assessment.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.10.2
Presentation ird_tc:InsuranceCorporationCommencingToImplementRiskBasedCapitalRegimeToDetermineCapitalRequirements -> ird_tc:ElectToTreatOneOffAdjustmentAsYourIncomeOrLossBy5EqualAmounts
Back>

Element ird_tc:EligibleSingleFamilyOfficeOfAFamily
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Eligible single family office of a family
en http://www.xbrl.org/2003/arcrole/concept-label If you are an eligible single family office managing one or more than one eligible family-owned investment holding vehicle ("FIHV") which benefits from the profits tax concession as provided in Schedule 16E to the Inland Revenue Ordinance during the basis period for the year of assessment, you must submit: (1) total number of FIHVs managed by you. A cap is imposed such that not more than 50 FIHVs managed in Hong Kong by you may benefit from the profits tax concession. In case the number of FIHVs exceeds the cap, you can choose which 50 FIHVs to apply for the tax concession; (2) name, address and business registration number (if any) of each FIHV managed in Hong Kong by you; and (3) whether you have complied with the specified net asset value rule under section 11 of Schedule 16E to the Inland Revenue Ordinance.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.12
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:EligibleSingleFamilyOfficeOfAFamily
ird_tc:EligibleSingleFamilyOfficeOfAFamily -> ird_tc:TotalNumberOfFIHVsManaged
Back>

Element ird_tc:Entertainment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Entertainment
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Entertainment
Back>

Element ird_tc:ExchangeGain
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Exchange gain
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ExchangeGain
Back>

Element ird_tc:ExchangeGainFromStage1And2ExpectedCreditLosses
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Exchange gain from stage 1 and 2 expected credit losses
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ExchangeGainFromStage1And2ExpectedCreditLosses
Back>

Element ird_tc:ExchangeGainFromStage1And2ExpectedCreditLossesTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, exchange gain from stage 1 and 2 expected credit losses
References  
Presentation ird_tc:ItemsToBeDeductedAbstract -> ird_tc:ExchangeGainFromStage1And2ExpectedCreditLossesTaxAdjustment
Back>

Element ird_tc:ExchangeGainFromStage3ExpectedCreditLosses
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Exchange gain from stage 3 expected credit losses
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ExchangeGainFromStage3ExpectedCreditLosses
Back>

Element ird_tc:ExchangeLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Exchange loss
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ExchangeLoss
Back>

Element ird_tc:ExchangeLossFromStage1And2ExpectedCreditLosses
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Exchange loss from stage 1 and 2 expected credit losses
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ExchangeLossFromStage1And2ExpectedCreditLosses
Back>

Element ird_tc:ExchangeLossFromStage3ExpectedCreditLosses
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Exchange loss from stage 3 expected credit losses
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ExchangeLossFromStage3ExpectedCreditLosses
Back>

Element ird_tc:ExchangeLossStage1And2ExpectedCreditLossesTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, exchange loss from stage 1 and 2 expected credit losses
References  
Presentation ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:ExchangeLossStage1And2ExpectedCreditLossesTaxAdjustment
Back>

Element ird_tc:ExemptBankInterestIncomeTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label For interest income derived from deposits placed in Hong Kong with an authorized institution (e.g. a bank or a deposit-taking company) exempted from payment of Profits Tax under the Exemption from Profits Tax (Interest Income) Order.
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, exempt bank interest income
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.5
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.5
Presentation ird_tc:ItemsToBeDeductedAbstract -> ird_tc:ExemptBankInterestIncomeTaxAdjustment
Back>

Element ird_tc:ExemptDividendIncomeTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Dividend income refers to the total amount of dividend received / receivable from shares held by you and reported in the financial statements.
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, exempt dividend income
References  
Presentation ird_tc:ItemsToBeDeductedAbstract -> ird_tc:ExemptDividendIncomeTaxAdjustment
Back>

Element ird_tc:ExpectedCreditLossesAdjustmentToOpeningBalanceDueToAdoptionOfHKFRS9Stage1And2TaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, expected credit losses adjustment to opening balance due to adoption of HKFRS 9, stage 1 and 2
References  
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpectedCreditLossesAdjustmentToOpeningBalanceDueToAdoptionOfHKFRS9Stage1And2TaxAdjustment
Back>

Element ird_tc:ExpectedCreditLossesAdjustmentToOpeningBalanceDueToAdoptionOfHKFRS9Stage3TaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, expected credit losses adjustment to opening balance due to adoption of HKFRS 9, stage 3
References  
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpectedCreditLossesAdjustmentToOpeningBalanceDueToAdoptionOfHKFRS9Stage3TaxAdjustment
Back>

Element ird_tc:ExpectedCreditLossesChargedStage1And2
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Expected credit losses charged during the year, stage 1 and 2
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ExpectedCreditLossesChargedStage1And2
Back>

Element ird_tc:ExpectedCreditLossesChargedStage1AndStage2TaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, expected credit losses charged during the year, stage 1 and 2
References  
Presentation ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:ExpectedCreditLossesChargedStage1AndStage2TaxAdjustment
Back>

Element ird_tc:ExpectedCreditLossesChargedStage3
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Expected credit losses charged during the year, stage 3
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ExpectedCreditLossesChargedStage3
Back>

Element ird_tc:ExpenditureOfFixedAssetsInCapitalNatureTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, expenditure of fixed assets in capital nature
References  
Presentation ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:ExpenditureOfFixedAssetsInCapitalNatureTaxAdjustment
Back>

Element ird_tc:ExpenditureOnBuildingRefurbishmentDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Provide details of expenditure incurred on refurbishment of a building (other than a domestic building), the location and how the building has been used during the year.
en http://www.xbrl.org/2003/arcrole/concept-label Expenditure on building refurbishment details
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.11
Presentation ird_tc:ExpenditureOnBuildingRefurbishmentTaxAdjustment -> ird_tc:ExpenditureOnBuildingRefurbishmentDetails
Back>

Element ird_tc:ExpenditureOnBuildingRefurbishmentTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label For expenditure on building refurbishment claimed for deduction under section 16F of the Inland Revenue Ordinance, not the total amount of expenditure charged to the financial statements.
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, expenditure on building refurbishment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.11
Presentation ird_tc:ExpenditureOnBuildingRefurbishmentTaxAdjustment -> ird_tc:ExpenditureOnBuildingRefurbishmentDetails
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnBuildingRefurbishmentTaxAdjustment
Back>

Element ird_tc:ExpenditureOnComputerHardwareAndSoftwareDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Expenditure on computer hardware and software details
References  
Presentation ird_tc:ExpenditureOnComputerHardwareAndSoftwareTaxAdjustment -> ird_tc:ExpenditureOnComputerHardwareAndSoftwareDetails
Back>

Element ird_tc:ExpenditureOnComputerHardwareAndSoftwareTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, expenditure on computer hardware and software
en http://www.xbrl.org/2003/arcrole/concept-label In ascertaining the chargeable profits there shall be deducted specified capital expenditure on the provision of any prescribed fixed assets as specified in section 16G(6) of the Inland Revenue Ordinance. For convenience, they are classified as "computer hardware and software".
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name Section
ref:Section 16G
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.12
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.11
Presentation ird_tc:ExpenditureOnComputerHardwareAndSoftwareTaxAdjustment -> ird_tc:ExpenditureOnComputerHardwareAndSoftwareDetails
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnComputerHardwareAndSoftwareTaxAdjustment
Back>

Element ird_tc:ExpenditureOnCopyrightsTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, expenditure on copyrights
en http://www.xbrl.org/2003/arcrole/concept-label For specified capital expenditure on the purchase of copyrights claimed for deduction under sections 16EA and 16EC of the Inland Revenue Ordinance.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.18.1
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.17.1
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnCopyrightsTaxAdjustment
Back>

Element ird_tc:ExpenditureOnEnvironmentFriendlyVehiclesTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label For specified capital expenditure on the provision of any environment-friendly vehicles claimed for deduction under section 16I(2) of the Inland Revenue Ordinance.
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, expenditure on environment-friendly vehicles
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.16
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.15
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnEnvironmentFriendlyVehiclesTaxAdjustment
ird_tc:ExpenditureOnEnvironmentFriendlyVehiclesTaxAdjustment -> ird_tc:DetailsOfExpenditureIncurredOnAndProceedsFromTheSaleOfEnvironmentFriendlyVehicles
Back>

Element ird_tc:ExpenditureOnEnvironmentalProtectionInstallationTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label For specified capital expenditure on the construction of any environmental protection installation claimed for deduction under section 16I(3) (applicable for any year of assessment prior to 2018/19 and the next succeeding 4 years), 16I(3A) (applicable for the year of assessment 2018/19 only); or 16I(3B) (applicable for the year of assessment 2018/19 and subsequent years) of the Inland Revenue Ordinance.
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, expenditure on environmental protection installation
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.15
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.14
Presentation ird_tc:ExpenditureOnEnvironmentalProtectionInstallationTaxAdjustment -> ird_tc:DetailsOfExpenditureIncurredOnAndProceedsFromTheSaleOfEnvironmentalProtectionInstallation
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnEnvironmentalProtectionInstallationTaxAdjustment
Back>

Element ird_tc:ExpenditureOnEnvironmentalProtectionMachineryTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label For specified capital expenditure on the provision of any environmental protection machinery claimed for deduction under section 16I(2) of the Inland Revenue Ordinance.
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, expenditure on environmental protection machinery
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.14
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.13
Presentation ird_tc:ExpenditureOnEnvironmentalProtectionMachineryTaxAdjustment -> ird_tc:DetailsOfExpenditureIncurredOnAndProceedsFromTheSaleOfEnvironmentalProtectionMachinery
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnEnvironmentalProtectionMachineryTaxAdjustment
Back>

Element ird_tc:ExpenditureOnPatentRightsTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label For capital expenditure on the purchase of patent rights claimed for deduction under sections 16E and 16EC of the Inland Revenue Ordinance. The expenditure includes legal expenses and valuation fees incurred for the purchase.
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, expenditure on patent rights
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.17.1
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.16.1
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnPatentRightsTaxAdjustment
Back>

Element ird_tc:ExpenditureOnPerformersEconomicRightsTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, expenditure on performer's economic rights
en http://www.xbrl.org/2003/arcrole/concept-label For specified capital expenditure on the purchase of performer's economic rights claimed for deduction under sections 16EA and 16EC of the Inland Revenue Ordinance.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.18.2
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.17.2
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnPerformersEconomicRightsTaxAdjustment
Back>

Element ird_tc:ExpenditureOnPrescribedManufacturingMachineryOrPlantTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label In ascertaining the chargeable profits there shall be deducted specified capital expenditure on the provision of any prescribed fixed assets as specified in section 16G(6) of the Inland Revenue Ordinance. For convenience, they are classified as "prescribed manufacturing machinery or plant".
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, expenditure on prescribed manufacturing machinery or plant
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name Section
ref:Section 16G
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.13
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.12
Presentation ird_tc:ExpenditureOnPrescribedManufacturingMachineryOrPlantTaxAdjustment -> ird_tc:ExpenditureOnPresribedManufacturingMachineryOrPlantDetails
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnPrescribedManufacturingMachineryOrPlantTaxAdjustment
Back>

Element ird_tc:ExpenditureOnPresribedManufacturingMachineryOrPlantDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Expenditure on prescribed manufacturing machinery or plant details
References  
Presentation ird_tc:ExpenditureOnPrescribedManufacturingMachineryOrPlantTaxAdjustment -> ird_tc:ExpenditureOnPresribedManufacturingMachineryOrPlantDetails
Back>

Element ird_tc:ExpenditureOnProtectedLayoutDesignTopographyRightsTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, expenditure on protected layout-design (topography) rights
en http://www.xbrl.org/2003/arcrole/concept-label For specified capital expenditure on the purchase of protected layout-design (topography) rights claimed for deduction under sections 16EA and 16EC of the Inland Revenue Ordinance.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.18.3
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.17.3
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnProtectedLayoutDesignTopographyRightsTaxAdjustment
Back>

Element ird_tc:ExpenditureOnProtectedPlantVarietyRightsTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, expenditure on protected plant variety rights
en http://www.xbrl.org/2003/arcrole/concept-label For specified capital expenditure on the purchase of protected plant variety rights claimed for deduction under sections 16EA and 16EC of the Inland Revenue Ordinance.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.18.4
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.17.4
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnProtectedPlantVarietyRightsTaxAdjustment
Back>

Element ird_tc:ExpenditureOnRegisteredDesignsTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, expenditure on registered designs
en http://www.xbrl.org/2003/arcrole/concept-label For specified capital expenditure on the purchase of registered designs claimed for deduction under sections 16EA and 16EC of the Inland Revenue Ordinance.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.18.5
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.17.5
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnRegisteredDesignsTaxAdjustment
Back>

Element ird_tc:ExpenditureOnRegisteredTrademarksTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, expenditure on registered trade marks
en http://www.xbrl.org/2003/arcrole/concept-label For specified capital expenditure on the purchase of registered trade marks claimed for deduction under sections 16EA and 16EC of the Inland Revenue Ordinance.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.18.6
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.17.6
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnRegisteredTrademarksTaxAdjustment
Back>

Element ird_tc:ExpenditureOnRightsToKnowHowTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label For capital expenditure on the purchase of rights to know-how claimed for deduction under sections 16E and 16EC of the Inland Revenue Ordinance. The expenditure includes legal expenses and valuation fees incurred for the purchase.
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, expenditure on rights to know-how
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.17.2
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.16.2
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnRightsToKnowHowTaxAdjustment
Back>

Element ird_tc:ExpenseDisbursementOrLossChargedAgainstLifeInsuranceFundTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, expense disbursement or loss charged against the life insurance fund
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name Section
ref:Section 23
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenseDisbursementOrLossChargedAgainstLifeInsuranceFundTaxAdjustment
Back>

Element ird_tc:ExpensesPaidOnBehalfOfRelatedEntitiesWithoutRechargeTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, expenses paid on behalf of related entities without recharge
References  
Presentation ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:ExpensesPaidOnBehalfOfRelatedEntitiesWithoutRechargeTaxAdjustment
Back>

Element ird_tc:FamilyOwnedSpecialPurposeEntityInWhichAnEligibleFamilyOwnedInvestmentHoldingVehicleHasBeneficialInterest
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Family-owned special purpose entity in which an eligible family-owned investment holding vehicle has beneficial interest
en http://www.xbrl.org/2003/arcrole/concept-label Whether you are a family-owned special purpose entity in which an eligible family-owned investment holding vehicle has beneficial interest. A family-owned special purpose entity whose beneficial interest is held, whether directly or indirectly, by an eligible family-owned investment holding vehicle can enjoy profits tax concession.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.11
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 7.7
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:FamilyOwnedSpecialPurposeEntityInWhichAnEligibleFamilyOwnedInvestmentHoldingVehicleHasBeneficialInterest
Back>

Element ird_tc:FeeCommissionIncomeFinancialInstitution
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Fee and commission income received by financial institution
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:FeeCommissionIncomeFinancialInstitution
Back>

Element ird_tc:FinanceCostsDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Finance costs deducted from the underwriting profit / (loss), non-life insurance business
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:FinanceCostsDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
Back>

Element ird_tc:FixedAssetAdditionsTotal
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Additions to fixed assets, total
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:FixedAssetAdditionsTotal
Back>

Element ird_tc:FixedAssetDisposalTotal
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disposal of fixed assets, total
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:FixedAssetDisposalTotal
Back>

Element ird_tc:FixedAssetWrittenOffTotal
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Fixed assets written off, total
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:FixedAssetWrittenOffTotal
Back>

Element ird_tc:ForeignTaxCreditClaimed
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Foreign tax credit claimed
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.19.1
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.19
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:ForeignTaxCreditClaimed
Back>

Element ird_tc:ForeignTaxPaid
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Foreign tax paid
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ForeignTaxPaid
Back>

Element ird_tc:ForeignWithholdingTaxPaid
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Foreign withholding tax paid
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ForeignWithholdingTaxPaid
Back>

Element ird_tc:FreightAndTransportation
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Freight and transportation
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:FreightAndTransportation
Back>

Element ird_tc:GainFAAtFVTPL
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gain from financial assets at fair value through profit and loss
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GainFAAtFVTPL
Back>

Element ird_tc:GainOrProfitAccruedToACorporationOtherThanAFinancialInstitutionThroughOrFromTheCarryingOnAnIntraGroupFinancingBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gain or profit accrued to a corporation (other than a financial institution) through or from the carrying on an intra-group financing business
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GainOrProfitAccruedToACorporationOtherThanAFinancialInstitutionThroughOrFromTheCarryingOnAnIntraGroupFinancingBusiness
Back>

Element ird_tc:GainOrProfitOnSaleOrDisposalOfAQualifyingDebtInstrument
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gain or profit on sale or disposal of a qualifying debt instrument
References  
Presentation ird_tc:GainOrProfitOnSaleOrDisposalOfAQualifyingDebtInstrument -> ird_tc:GainOrProfitOnSaleOrDisposalOfAQualifyingDebtInstrumentDetails
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GainOrProfitOnSaleOrDisposalOfAQualifyingDebtInstrument
Back>

Element ird_tc:GainOrProfitOnSaleOrDisposalOfAQualifyingDebtInstrumentDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gain or profit on sale or disposal of a qualifying debt instrument details
en http://www.xbrl.org/2003/arcrole/concept-label Provide lists of qualifying debt instruments held by you showing in respect of each debt instrument (1) the issue number, date of issue, date of maturity, (2) your relationship with the issuer, (3) gain or profit arising therefrom, (4) the stock code in Stock Exchange of Hong Kong (if applicable) and (5) the credit ratings from the credit rating agencies recognized by the Hong Kong Monetary Authority as at the end of the basis period.
References  
Presentation ird_tc:GainOrProfitOnSaleOrDisposalOfAQualifyingDebtInstrument -> ird_tc:GainOrProfitOnSaleOrDisposalOfAQualifyingDebtInstrumentDetails
Back>

Element ird_tc:GeneralAdministrativeOrManagementExpensesDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label General and administrative or management expenses deducted from the underwriting profit / (loss), non-life insurance business
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:GeneralAdministrativeOrManagementExpensesDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
Back>

Element ird_tc:GrossIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Total amount of gross income
en http://www.xbrl.org/2003/arcrole/concept-label Gross income means ALL TYPES OF INCOME including but not limited to sales and other ordinary business income, proceeds from the sale of capital assets and other non-taxable income, whether or not derived from the principal business activity.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.1
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.1
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:GrossIncome
Back>

Element ird_tc:GrossPremiumFromLifeInsuranceBusinessDirectUnderwriting
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gross premiums from life insurance business, direct underwriting
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GrossPremiumFromLifeInsuranceBusinessDirectUnderwriting
Back>

Element ird_tc:GrossPremiumsFromLifeReinsuranceBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gross premiums from life reinsurance business
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GrossPremiumsFromLifeReinsuranceBusiness
Back>

Element ird_tc:GrossPremiumsFromNonLifeInsuranceBusinessDirectUnderwriting
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gross premiums from non-life insurance business, direct underwriting
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GrossPremiumsFromNonLifeInsuranceBusinessDirectUnderwriting
Back>

Element ird_tc:GrossPremiumsFromNonLifeReinsuranceBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gross premiums from non-life reinsurance business
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GrossPremiumsFromNonLifeReinsuranceBusiness
Back>

Element ird_tc:GrossProfitLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gross profit / Gross loss generally refers to the difference between turnover and cost of sales.
en http://www.xbrl.org/2003/arcrole/concept-label Gross profit (loss)
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.6
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.6
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.7
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.7
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:GrossProfitLoss
Back>

Element ird_tc:HandlingFees
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Handling fees
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:HandlingFees
Back>

Element ird_tc:HedgingGain
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hedging gain
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:HedgingGain
Back>

Element ird_tc:HedgingLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hedging Loss
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:HedgingLoss
Back>

Element ird_tc:HirePurchaseAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hire purchase [abstract]
References  
Presentation ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseWDVCarriedForward
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseWDVBroughtForward
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseCapitalRepaymentAccumulated
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseCapitalRepaymentCurrent
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseDisposal
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseAddition
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseClosingBalance
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseBalancingCharge
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseOpeningBalance
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseBalancingAllowance
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseAnnualAllowance
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseInitialAllowance
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseRate
ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:HirePurchaseAbstract
Back>

Element ird_tc:HirePurchaseAddition
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hire purchase, addition
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:HirePurchaseAddition -> ird_tc:HirePurchaseAdditionDetails
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseAddition
Back>

Element ird_tc:HirePurchaseAdditionDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hire purchase, addition details
References  
Presentation ird_tc:HirePurchaseAddition -> ird_tc:HirePurchaseAdditionDetails
Back>

Element ird_tc:HirePurchaseAnnualAllowance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hire purchase, annual allowance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseAnnualAllowance
Back>

Element ird_tc:HirePurchaseBalancingAllowance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hire purchase, balancing allowance
References  
Presentation ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseBalancingAllowance
Back>

Element ird_tc:HirePurchaseBalancingCharge
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hire purchase, balancing charge
References  
Presentation ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseBalancingCharge
Back>

Element ird_tc:HirePurchaseCapitalRepaymentAccumulated
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hire purchase, accumulated capital repayment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseCapitalRepaymentAccumulated
Back>

Element ird_tc:HirePurchaseCapitalRepaymentCurrent
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hire purchase, capital repayment for the year
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseCapitalRepaymentCurrent
Back>

Element ird_tc:HirePurchaseClosingBalance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hire purchase, closing balance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseClosingBalance
Back>

Element ird_tc:HirePurchaseDisposal
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hire purchase, disposal
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:HirePurchaseDisposal -> ird_tc:HirePurchaseDisposalDetails
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseDisposal
Back>

Element ird_tc:HirePurchaseDisposalDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hire purchase, disposal details
References  
Presentation ird_tc:HirePurchaseDisposal -> ird_tc:HirePurchaseDisposalDetails
Back>

Element ird_tc:HirePurchaseInitialAllowance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hire purchase, initial allowance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseInitialAllowance
Back>

Element ird_tc:HirePurchaseInterests
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hire purchase interests
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:HirePurchaseInterests
Back>

Element ird_tc:HirePurchaseOpeningBalance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hire purchase, opening balance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseOpeningBalance
Back>

Element ird_tc:HirePurchaseRate
Substitution Group xbrli:item
Type num:percentItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hire purchase, rate
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseRate
Back>

Element ird_tc:HirePurchaseWDVBroughtForward
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hire purchase, written down value brought forward
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseWDVBroughtForward
Back>

Element ird_tc:HirePurchaseWDVCarriedForward
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hire purchase, written down value carried forward
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseWDVCarriedForward
Back>

Element ird_tc:HireRentalSimilarChargesUseOfMovablePropertyHongKong
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hire, rental or similar charges for the use of movable property or the right to use movable property in Hong Kong
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name Section
ref:Section 15(1)(d)
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:HireRentalSimilarChargesUseOfMovablePropertyHongKong
Back>

Element ird_tc:HongKongPracticeUnit
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Whether accounts are audited by a Hong Kong practice unit
en http://www.xbrl.org/2003/arcrole/concept-label "Hong Kong practice unit" means—(i) a certified public accountant (practising) who practises accountancy on the accountant's own account under the accountant's own name as registered under section 22(2) of the Professional Accountants Ordinance (Cap. 50); (ii) a certified public accountant (practising) who practises accountancy on the accountant's own account under a firm name registered under Division 2 of Part 2A of the Accounting and Financial Reporting Council Ordinance (Cap. 588) ("AFRCO"); (iii) a firm of certified public accountants (practising) that practises accountancy in partnership and registered under Division 2 of Part 2A of the AFRCO; or (iv) a company registered as a corporate practice under Division 3 of Part 2A of the AFRCO.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.1.1
Presentation ird_tc:AuditRequirement -> ird_tc:HongKongPracticeUnit
Back>

Element ird_tc:HongKongStandardIndustrialClassificationCode
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hong Kong Standard Industrial Classification Code
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 4.3
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 3.3
Presentation ird_tc:CompanyInformationAbstract -> ird_tc:HongKongStandardIndustrialClassificationCode
Back>

Element ird_tc:IBAAddition
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Industrial building allowance, addition
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
Presentation ird_tc:IBAAddition -> ird_tc:IBAAdditionDetails
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAAddition
Back>

Element ird_tc:IBAAdditionDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Industrial building allowance, addition details
References  
Presentation ird_tc:IBAAddition -> ird_tc:IBAAdditionDetails
Back>

Element ird_tc:IBAAnnualAllowance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Industrial building allowance, annual allowance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 11.2
Presentation ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAAnnualAllowance
Back>

Element ird_tc:IBABalancingAllowance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Industrial building allowance, balancing allowance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 11.3
Presentation ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBABalancingAllowance
Back>

Element ird_tc:IBABalancingCharge
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Industrial building allowance, balancing charge
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 11.4
Presentation ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBABalancingCharge
Back>

Element ird_tc:IBACloseCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Industrial building allowance, close cost
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
Presentation ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBACloseCost
Back>

Element ird_tc:IBADisposal
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Industrial building allowance, disposal
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
Presentation ird_tc:IBADisposal -> ird_tc:IBADisposalDetails
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBADisposal
Back>

Element ird_tc:IBADisposalDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Industrial building allowance, disposal details
References  
Presentation ird_tc:IBADisposal -> ird_tc:IBADisposalDetails
Back>

Element ird_tc:IBAInitalAllowance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Industrial building allowance, initial allowance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 11.1
Presentation ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAInitalAllowance
Back>

Element ird_tc:IBAOpenCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Industrial building allowance, open cost
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
Presentation ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAOpenCost
Back>

Element ird_tc:IBAWDVBroughtForward
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Industrial building allowance, written down value brought forward
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
Presentation ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAWDVBroughtForward
Back>

Element ird_tc:IBAWDVCarriedForward
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Industrial building allowance, written down value carried forward
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
Presentation ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAWDVCarriedForward
Back>

Element ird_tc:IBAYearOfAcquisition
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Industrial building allowance, year of acquisition
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
Presentation ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAYearOfAcquisition
Back>

Element ird_tc:IBAYearOfFirstUse
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Industrial building allowance, year of first use
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 2
Presentation ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAYearOfFirstUse
Back>

Element ird_tc:IRDFileNumber
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label IRD file number
en http://www.xbrl.org/2003/arcrole/concept-label File number with the Inland Revenue Department.
References  
Presentation ird_tc:CompanyInformationAbstract -> ird_tc:IRDFileNumber
Back>

Element ird_tc:IncludeAnyInterestProfitsLossArisingFromShortMediumTermDebtInstruments
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Include any interest, profits/loss arising from "short/medium term debt instruments" (issued before 1 April 2018)
en http://www.xbrl.org/2003/arcrole/concept-label Whether the amount of the Assessable Profits/Adjusted Loss includes any interest, profits/loss arising from "short/medium term debt instruments" (issued before 1 April 2018).
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 3.3
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 2.3
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:IncludeAnyInterestProfitsLossArisingFromShortMediumTermDebtInstruments
ird_tc:IncludeAnyInterestProfitsLossArisingFromShortMediumTermDebtInstruments -> ird_tc:IncludeAnyInterestProfitsLossArisingFromShortMediumTermDebtInstrumentsDetails
Back>

Element ird_tc:IncludeAnyInterestProfitsLossArisingFromShortMediumTermDebtInstrumentsDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Include any interest, profits/loss arising from "short/medium term debt instruments" (issued before 1 April 2018) details
en http://www.xbrl.org/2003/arcrole/concept-label Provide separate lists of "short term debt instrument" and "medium term debt instrument" held by you showing in respect of each debt instrument the issue number, date of issue, date of maturity, your relationship with the issuer, the amount of interest, profits / loss arising therefrom and the credit ratings from the credit rating agencies recognized by the Hong Kong Monetary Authority as at the end of the basis period.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 3.3
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 2.3
Presentation ird_tc:IncludeAnyInterestProfitsLossArisingFromShortMediumTermDebtInstruments -> ird_tc:IncludeAnyInterestProfitsLossArisingFromShortMediumTermDebtInstrumentsDetails
Back>

Element ird_tc:IncomeAmountOfOneOffAdjustmentArisingFromImplementationOfRBCRegime
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Income amount of one-off adjustment arising from implementation of RBC regime
en http://www.xbrl.org/2003/arcrole/concept-label "Amount of one-off adjustment" (a) in relation to life insurance business—means the amount arrived at by: deducting the net asset value of the life insurance fund immediately before the date of implementation of the risk-based capital ("RBC") regime from the net asset value of the life insurance fund as at the date of implementation of the RBC regime; (b) in relation to non-life long term insurance business—means the amount arrived at by: deducting the net asset value of the non-life long term insurance fund immediately before the date of implementation of the RBC regime from the net asset value of the non-life long term insurance fund as at the date of implementation of the RBC regime; (c) in relation to general insurance business—means the amount arrived at by: deducting the premium liabilities attributable to general insurance business in Hong Kong as at the date of implementation of the RBC regime from the reserve for unexpired risks immediately before that date; (d) in relation to qualifying insurance business—means the amount arrived at by: deducting the premium liabilities attributable to qualifying insurance business as at the date of implementation of the RBC regime from the reserve for unexpired risks immediately before that date.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.10.1
Presentation ird_tc:InsuranceCorporationCommencingToImplementRiskBasedCapitalRegimeToDetermineCapitalRequirements -> ird_tc:IncomeAmountOfOneOffAdjustmentArisingFromImplementationOfRBCRegime
Back>

Element ird_tc:IncomeFromAssignmentOfRightToEarnIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Income from assignment of right to earn income
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name Section
ref:Section 15(1)(m)
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:IncomeFromAssignmentOfRightToEarnIncome
Back>

Element ird_tc:IncomeProfitsTaxExemptedDoubleTaxationAgreement
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Income or profits claimed to be tax exempted pursuant to a double taxation agreement
en http://www.xbrl.org/2003/arcrole/concept-label Tax relief claimed pursuant to an arrangement on income or profits excluded from the Assessable Profits or Adjusted Loss.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.19.2
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:IncomeProfitsTaxExemptedDoubleTaxationAgreement
Back>

Element ird_tc:IncreaseInUnearnedPremiumsNonLifeInsuranceBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase in unearned premiums, non-life insurance business
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:IncreaseInUnearnedPremiumsNonLifeInsuranceBusiness
Back>

Element ird_tc:IndustrialBuildingAllowanceAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Industrial building allowance [abstract]
References  
Presentation ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAWDVCarriedForward
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAWDVBroughtForward
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBADisposal
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAAddition
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAYearOfAcquisition
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAYearOfFirstUse
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBACloseCost
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAOpenCost
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBABalancingCharge
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBABalancingAllowance
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAAnnualAllowance
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAInitalAllowance
ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:IndustrialBuildingAllowanceAbstract
Back>

Element ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Industrial building allowance / Commercial building allowance / Depreciation allowance / Hire purchase [abstract]
References  
Presentation ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:FixedAssetWrittenOffTotal
ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:FixedAssetDisposalTotal
ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:FixedAssetAdditionsTotal
ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:HirePurchaseAbstract
ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:DepreciationAllowanceAbstract
ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:CommercialBuildingAllowanceAbstract
ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:IndustrialBuildingAllowanceAbstract
Back>

Element ird_tc:InstallationCosts
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Installation costs
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:InstallationCosts
Back>

Element ird_tc:Insurance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Insurance
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Insurance
Back>

Element ird_tc:InsuranceCorporationCommencingToImplementRiskBasedCapitalRegimeToDetermineCapitalRequirements
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Insurance corporation commencing to implement risk-based capital regime to determine capital requirements
en http://www.xbrl.org/2003/arcrole/concept-label Whether you are an insurance corporation commencing to implement the risk-based capital ("RBC") regime to determine capital requirements for the basis period.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.10
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:InsuranceCorporationCommencingToImplementRiskBasedCapitalRegimeToDetermineCapitalRequirements
ird_tc:InsuranceCorporationCommencingToImplementRiskBasedCapitalRegimeToDetermineCapitalRequirements -> ird_tc:IncomeAmountOfOneOffAdjustmentArisingFromImplementationOfRBCRegime
ird_tc:InsuranceCorporationCommencingToImplementRiskBasedCapitalRegimeToDetermineCapitalRequirements -> ird_tc:LossAmountOfOneOffAdjustmentArisingFromImplementationOfRBCRegime
ird_tc:InsuranceCorporationCommencingToImplementRiskBasedCapitalRegimeToDetermineCapitalRequirements -> ird_tc:ElectToTreatOneOffAdjustmentAsYourIncomeOrLossBy5EqualAmounts
Back>

Element ird_tc:IntellectualPropertyPayments
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Intellectual property payments refer to:- (a) royalty payments to the owner (whether a non-resident person or not) for the use of intellectual property (such as cinematograph or television film or tape, sound recording, patent, design, trade mark, copyright material, *layout-design (topography) of an integrated circuit, *performer's right, *plant variety right, secret process or formula, and computer software), whether paid or accrued; and (b) *payments to a performer or an organizer for the assignment of, or agreement to assign, a performer's right in relation to a performance given by the performer in Hong Kong on or after 29 June 2018, whether paid or accrued. (*only applicable for sums paid or accrued on or after 29 June 2018)
en http://www.xbrl.org/2003/arcrole/concept-label Intellectual property payments
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.14
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.13
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:IntellectualPropertyPayments
Back>

Element ird_tc:InterestExpenses
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Interest expenses
en http://www.xbrl.org/2003/arcrole/concept-label Interest expenses include bank interest, hire-purchase interest, inter-company interest, mortgage loan interest, trust receipt interest, and any item of a similar nature.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name Section
ref:Section 16(2)
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.10
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.10
Presentation ird_tc:InterestExpenses -> ird_tc:InterestPaidOrPayableDetails
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:InterestExpenses
Back>

Element ird_tc:InterestExpensesLeaseLiabilities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Interest expenses on lease liabilities
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:InterestExpensesLeaseLiabilities
Back>

Element ird_tc:InterestIncomeFromAQualifyingDebtInstrument
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Interest income from a qualifying debt instrument
References  
Presentation ird_tc:InterestIncomeFromAQualifyingDebtInstrument -> ird_tc:InterestIncomeFromAQualifyingDebtInstrumentDetails
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:InterestIncomeFromAQualifyingDebtInstrument
Back>

Element ird_tc:InterestIncomeFromAQualifyingDebtInstrumentDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Interest income from a qualifying debt instrument details
en http://www.xbrl.org/2003/arcrole/concept-label Provide lists of qualifying debt instruments held by you showing in respect of each debt instrument (1) the issue number, date of issue, date of maturity, (2) your relationship with the issuer, (3) the amount of interest, (4) the stock code in Stock Exchange of Hong Kong (if applicable) and (5) the credit ratings from the credit rating agencies recognized by the Hong Kong Monetary Authority as at the end of the basis period.
References  
Presentation ird_tc:InterestIncomeFromAQualifyingDebtInstrument -> ird_tc:InterestIncomeFromAQualifyingDebtInstrumentDetails
Back>

Element ird_tc:InterestIncomeHongKongBank
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Hong Kong bank interest income
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:InterestIncomeHongKongBank
Back>

Element ird_tc:InterestIncomeNonHongKongBank
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Non-Hong Kong bank interest income
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:InterestIncomeNonHongKongBank
Back>

Element ird_tc:InterestIncomeReceivedByACorporationOtherThanAFinancialInstitutionThroughOrFromTheCarryingOnAnIntraGroupFinancingBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Interest income received by a corporation (other than a financial institution) through or from the carrying on an intra-group financing business
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:InterestIncomeReceivedByACorporationOtherThanAFinancialInstitutionThroughOrFromTheCarryingOnAnIntraGroupFinancingBusiness
Back>

Element ird_tc:InterestPaidOrPayableDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Provide details of interest paid or payable, including (1) the name and address of the lender, (2) his relationship with you, (3) the purpose for which the loan was obtained, any security given to the lender, and (4) the specific condition under section 16(2) of the Inland Revenue Ordinance which you rely on for the claim for deduction.
en http://www.xbrl.org/2003/arcrole/concept-label Interest paid or payable details
References  
Presentation ird_tc:InterestExpenses -> ird_tc:InterestPaidOrPayableDetails
Back>

Element ird_tc:InterestProfitsGainsFromQualifyingDebtInstrumentsIssuedOnOrAfter1April2018ExemptedTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, interest, profits or gains from qualifying debt instruments (issued on or after 1 April 2018) exempted from payment of Profits Tax
en http://www.xbrl.org/2003/arcrole/concept-label For any interest, profits or gains from qualifying debt instruments as defined in section 14A(4) of the Inland Revenue Ordinance, issued on or after 1 April 2018 and you are not an associate of the respective issuer.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.6
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.6
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:InterestProfitsGainsFromQualifyingDebtInstrumentsIssuedOnOrAfter1April2018ExemptedTaxAdjustment
Back>

Element ird_tc:InventoryObsolescenceWriteBack
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Obsolete inventory write back to profits and loss account
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:InventoryObsolescenceWriteBack
Back>

Element ird_tc:InventoryObsolescenceWriteBackTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, obsolete inventory write back to profits and loss account
References  
Presentation ird_tc:ItemsToBeDeductedAbstract -> ird_tc:InventoryObsolescenceWriteBackTaxAdjustment
Back>

Element ird_tc:InventoryObsolescenceWrittenOff
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Obsolete inventory written off against provision
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:InventoryObsolescenceWrittenOff
Back>

Element ird_tc:InventoryObsolescenceWrittenOffTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, obsolete inventory written off against provision
References  
Presentation ird_tc:ItemsToBeDeductedAbstract -> ird_tc:InventoryObsolescenceWrittenOffTaxAdjustment
Back>

Element ird_tc:ItemsToBeAddedBackAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Items to be added back [abstract]
References  
Presentation ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:NonDeductibleExchangeLossTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:ProvisionGeneralInventoryObsolescenceTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:ShareOfLossOfInvestmentsInAssociateSOrJointVentureSTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:DonationsAddBackTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:PenaltyAndFinesTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:NonDeductibleLegalAndProfessionalFeesTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:NonDeductibleInterestExpensesTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:NonDeductibleForeignWithholdingTaxPaidTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:ExchangeLossStage1And2ExpectedCreditLossesTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:ExpectedCreditLossesChargedStage1AndStage2TaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:ProvisionGeneralBadDebtsTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:ExpensesPaidOnBehalfOfRelatedEntitiesWithoutRechargeTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:ExpenditureOfFixedAssetsInCapitalNatureTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:StampDutyNewTenancyAgreementTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:StampDutyTransferOfSharesTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:DepreciationTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:AmortisationOfIntangibleAssetsTaxAdjustment
ird_tc:TaxAdjustmentAbstract -> ird_tc:ItemsToBeAddedBackAbstract
Back>

Element ird_tc:ItemsToBeDeductedAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Items to be deducted [abstract]
References  
Presentation ird_tc:ItemsToBeDeductedAbstract -> ird_tc:ProfitsFromSaleOfCapitalAssetsOtherThanLandedPropertiesInHongKongExcludedFromTheAssessableProfitsOrAdjustedLossTaxAdjustment2024
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:ExchangeGainFromStage1And2ExpectedCreditLossesTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:InventoryObsolescenceWrittenOffTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:InventoryObsolescenceWriteBackTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:ShareOfProfitsOfInvestmentsInAssociateSOrJointVentureSTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:ProfitsFromSaleOfLandPropertiesInHongKongExcludedFromAssessableProfitsTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:BadDebtsWrittenOffGeneralTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:BadDebtsWriteBackGeneralTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:ExemptDividendIncomeTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:ExemptBankInterestIncomeTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:NonTaxableExchangeGainTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:OtherOnshoreButNotTaxableInterestIncomeTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:OffshoreInterestIncomeTaxAdjustment
ird_tc:TaxAdjustmentAbstract -> ird_tc:ItemsToBeDeductedAbstract
Back>

Element ird_tc:LeasingChargesMovableProperties
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Leasing charges for movable properties
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:LeasingChargesMovableProperties
Back>

Element ird_tc:LegalAndOtherProfessionalFeePaymentsDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Provide details for each payment showing (1) the name, address and Hong Kong Identity Card Number / Business Registration Number of each recipient, (2) amount paid to each recipient, and (3) nature of service.
en http://www.xbrl.org/2003/arcrole/concept-label Legal and other professional fee payments details
References  
Presentation ird_tc:LegalAndProfessionalFee -> ird_tc:LegalAndOtherProfessionalFeePaymentsDetails
Back>

Element ird_tc:LegalAndProfessionalFee
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Legal and professional fee
References  
Presentation ird_tc:LegalAndProfessionalFee -> ird_tc:LegalAndOtherProfessionalFeePaymentsDetails
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:LegalAndProfessionalFee
Back>

Element ird_tc:LicenceAndMembershipFees
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Licence and membership fees
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:LicenceAndMembershipFees
Back>

Element ird_tc:LifeInsuranceFundSurplusAtBeginningBasisPeriodTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, life insurance fund surplus at the beginning of the basis period
References  
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:LifeInsuranceFundSurplusAtBeginningBasisPeriodTaxAdjustment
Back>

Element ird_tc:LifeInsuranceFundSurplusAtEndBasisPeriodTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, life insurance fund surplus at the end of the basis period
References  
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:LifeInsuranceFundSurplusAtEndBasisPeriodTaxAdjustment
Back>

Element ird_tc:LoanInterestIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Loan interest income
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:LoanInterestIncome
Back>

Element ird_tc:LongTermInstrumentsIssuedBefore1April2018TaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, long-term instruments issued before 1 April 2018
References  
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:LongTermInstrumentsIssuedBefore1April2018TaxAdjustment
Back>

Element ird_tc:LossAmountOfOneOffAdjustmentArisingFromImplementationOfRBCRegime
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Loss amount of one-off adjustment arising from implementation of RBC regime
en http://www.xbrl.org/2003/arcrole/concept-label "Amount of one-off adjustment" (a) in relation to life insurance business—means the amount arrived at by: deducting the net asset value of the life insurance fund immediately before the date of implementation of the risk-based capital ("RBC") regime from the net asset value of the life insurance fund as at the date of implementation of the RBC regime; (b) in relation to non-life long term insurance business—means the amount arrived at by: deducting the net asset value of the non-life long term insurance fund immediately before the date of implementation of the RBC regime from the net asset value of the non-life long term insurance fund as at the date of implementation of the RBC regime; (c) in relation to general insurance business—means the amount arrived at by: deducting the premium liabilities attributable to general insurance business in Hong Kong as at the date of implementation of the RBC regime from the reserve for unexpired risks immediately before that date; (d) in relation to qualifying insurance business—means the amount arrived at by: deducting the premium liabilities attributable to qualifying insurance business as at the date of implementation of the RBC regime from the reserve for unexpired risks immediately before that date.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.10.1
Presentation ird_tc:InsuranceCorporationCommencingToImplementRiskBasedCapitalRegimeToDetermineCapitalRequirements -> ird_tc:LossAmountOfOneOffAdjustmentArisingFromImplementationOfRBCRegime
Back>

Element ird_tc:LossFAAtFVTPL
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Loss from financial assets at fair value through profit and loss
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:LossFAAtFVTPL
Back>

Element ird_tc:ManagementFee
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Management fee
en http://www.xbrl.org/2003/arcrole/concept-label Management fee refers to payments for management / administrative services, whether paid or accrued. Building management fees should not be included.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.15
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.14
Presentation ird_tc:ManagementFee -> ird_tc:ManagementFeePaymentsDetails
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ManagementFee
Back>

Element ird_tc:ManagementFeeIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Management fee income
References  
Presentation ird_tc:ManagementFeeIncome -> ird_tc:ManagementFeeReceivedDetails
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ManagementFeeIncome
Back>

Element ird_tc:ManagementFeePaymentsDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Provide details for each payment showing (1) the name, address and Hong Kong Identity Card Number / Business Registration Number of each recipient, (2) amount paid to each recipient, and (3) nature of service.
en http://www.xbrl.org/2003/arcrole/concept-label Management fee payments details
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.15
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.14
Presentation ird_tc:ManagementFee -> ird_tc:ManagementFeePaymentsDetails
Back>

Element ird_tc:ManagementFeeReceivedDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Management fee received details
en http://www.xbrl.org/2003/arcrole/concept-label Provide details for each amount showing full name and address of each payer, and where available, the Hong Kong Identity Card Number or Business Registration Number of each payer.
References  
Presentation ird_tc:ManagementFeeIncome -> ird_tc:ManagementFeeReceivedDetails
Back>

Element ird_tc:MandatoryContributionsMadeForProprietorOrPartners
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label For mandatory contributions made for the proprietor or partners under the Mandatory Provident Fund Schemes Ordinance and claimed for deduction.
en http://www.xbrl.org/2003/arcrole/concept-label Mandatory contributions made for proprietor or partners under the Mandatory Provident Fund Schemes Ordinance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.18
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:MandatoryContributionsMadeForProprietorOrPartners
ird_tc:MandatoryContributionsMadeForProprietorOrPartners -> ird_tc:MandatoryContributionsMadeForProprietorOrPartnersDetails
Back>

Element ird_tc:MandatoryContributionsMadeForProprietorOrPartnersDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Provide details for the proprietor or each partner showing: (1) full name and identity card number, and (2) the amount of mandatory contributions made.
en http://www.xbrl.org/2003/arcrole/concept-label Mandatory contributions made for proprietor or partners details
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.18
Presentation ird_tc:MandatoryContributionsMadeForProprietorOrPartners -> ird_tc:MandatoryContributionsMadeForProprietorOrPartnersDetails
Back>

Element ird_tc:MandatoryProvidentFundContribution
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Mandatory provident fund contribution
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:MandatoryProvidentFundContribution
Back>

Element ird_tc:ManufacturingIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Manufacturing income
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ManufacturingIncome
Back>

Element ird_tc:Marketing
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Marketing
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Marketing
Back>

Element ird_tc:MedicalFees
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Medical fees
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:MedicalFees
Back>

Element ird_tc:MembershipFeeIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Membership fee income
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:MembershipFeeIncome
Back>

Element ird_tc:MotorVehicleExpenses
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Motor vehicle expenses
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:MotorVehicleExpenses
Back>

Element ird_tc:NameOfProductionSoftware
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Name of production software
en http://www.xbrl.org/2003/arcrole/concept-label Expected to be entered automatically by software. [Reference]
References  
Presentation ird_tc:CompanyInformationAbstract -> ird_tc:NameOfProductionSoftware
Back>

Element ird_tc:NetClaimsIncurredLifeInsuranceBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Net claims incurred, life insurance business
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:NetClaimsIncurredLifeInsuranceBusiness
Back>

Element ird_tc:NetClaimsIncurredNonLifeInsuranceBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Net claims incurred, non-life insurance business
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:NetClaimsIncurredNonLifeInsuranceBusiness
Back>

Element ird_tc:NetCommissionExpensesDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Net commission expenses deducted from the underwriting profit / (loss), non-life insurance business
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:NetCommissionExpensesDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
Back>

Element ird_tc:NetCommissionExpensesLifeInsuranceBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Net commission expenses, life insurance business
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:NetCommissionExpensesLifeInsuranceBusiness
Back>

Element ird_tc:NetPremiumsEarnedNonLifeInsuranceBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Net premiums earned, non-life insurance business
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:NetPremiumsEarnedNonLifeInsuranceBusiness
Back>

Element ird_tc:NetPremiumsFromLifeInsuranceBusinessDirectUnderwriting
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Net premiums from life insurance business, direct underwriting
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:NetPremiumsFromLifeInsuranceBusinessDirectUnderwriting
Back>

Element ird_tc:NetPremiumsFromLifeReinsuranceBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Net premiums from life reinsurance business
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:NetPremiumsFromLifeReinsuranceBusiness
Back>

Element ird_tc:NetPremiumsFromNonLifeInsuranceBusinessDirectUnderwriting
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Net premiums from non-life insurance business, direct underwriting
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:NetPremiumsFromNonLifeInsuranceBusinessDirectUnderwriting
Back>

Element ird_tc:NetPremiumsFromNonLifeReinsuranceBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Net premiums from non-life reinsurance business
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:NetPremiumsFromNonLifeReinsuranceBusiness
Back>

Element ird_tc:NonDeductibleExchangeLossTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, non-deductible exchange loss
References  
Presentation ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:NonDeductibleExchangeLossTaxAdjustment
Back>

Element ird_tc:NonDeductibleForeignWithholdingTaxPaidTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, non-deductible foreign withholding tax paid
References  
Presentation ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:NonDeductibleForeignWithholdingTaxPaidTaxAdjustment
Back>

Element ird_tc:NonDeductibleInterestExpensesTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, non-deductible interest expenses
References  
Presentation ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:NonDeductibleInterestExpensesTaxAdjustment
Back>

Element ird_tc:NonDeductibleLegalAndProfessionalFeesTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, non-deductible legal and professional fees
References  
Presentation ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:NonDeductibleLegalAndProfessionalFeesTaxAdjustment
Back>

Element ird_tc:NonDeductibleOutgoingExpenseDisbursementOrLossChargedAgainstLifeInsuranceFundTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, non-deductible outgoing, expense, disbursement or loss charged against the life insurance fund
References  
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:NonDeductibleOutgoingExpenseDisbursementOrLossChargedAgainstLifeInsuranceFundTaxAdjustment
Back>

Element ird_tc:NonResidentRoyaltyPaymentS15
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Whether you paid or accrued to a non-resident person any sum for the use / assignment of intellectual property specified in Section 15(1)(a), (b), (ba) or (bb) of the Inland Revenue Ordinance.
en http://www.xbrl.org/2003/arcrole/concept-label Royalty payment to non-resident in Section 15(1)(a), (b), (ba) or (bb)
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 3.1
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 2.1
Presentation ird_tc:NonResidentRoyaltyPaymentS15 -> ird_tc:RoyaltyPaymentToNonResidentRecipientDetails
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:NonResidentRoyaltyPaymentS15
Back>

Element ird_tc:NonTaxableExchangeGainTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, non-taxable exchange gain
References  
Presentation ird_tc:ItemsToBeDeductedAbstract -> ird_tc:NonTaxableExchangeGainTaxAdjustment
Back>

Element ird_tc:OfficeSupplies
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Office supplies
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:OfficeSupplies
Back>

Element ird_tc:OffshoreInterestIncomeTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, offshore interest income
References  
Presentation ird_tc:ItemsToBeDeductedAbstract -> ird_tc:OffshoreInterestIncomeTaxAdjustment
Back>

Element ird_tc:OffshoreProfitsExcluded
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Offshore profits excluded from the Assessable Profits or Adjusted Loss.
en http://www.xbrl.org/2003/arcrole/concept-label Offshore profits excluded
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.1
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.1
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:OffshoreProfitsExcluded
ird_tc:OffshoreProfitsExcluded -> ird_tc:ReasonsForTheOffshoreClaim
Back>

Element ird_tc:OffshoreProfitsFromBusinessAttributableToContractProcessingOrImportProcessingArrangementInTheMainlandOfChina
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Offshore profits from business attributable to contract processing or import processing arrangement in the Mainland of China
en http://www.xbrl.org/2003/arcrole/concept-label The amount should still be included in aggregating the amount of "Offshore profits excluded".
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.2.2
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:OffshoreProfitsFromBusinessAttributableToContractProcessingOrImportProcessingArrangementInTheMainlandOfChina
Back>

Element ird_tc:OffshoreProfitsFromBusinessAttributableToTheUseOfTheInternetToAcceptOrdersSellGoodsProvideServicesOrAcceptPayment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Offshore profits from business attributable to the use of the Internet to accept orders, sell goods, provide services or accept payment
en http://www.xbrl.org/2003/arcrole/concept-label The amount should still be included in aggregating the amount of "Offshore profits excluded".
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.2.1
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.2
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:OffshoreProfitsFromBusinessAttributableToTheUseOfTheInternetToAcceptOrdersSellGoodsProvideServicesOrAcceptPayment
Back>

Element ird_tc:OpeningInventories
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Opening inventories refer to the TOTAL of all kinds of opening inventories, including raw materials, work-in-progress and finished goods.
en http://www.xbrl.org/2003/arcrole/concept-label Opening inventories
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.3
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.3
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:OpeningInventories
Back>

Element ird_tc:OtherCostOfGoodsSoldCostOfSales
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other cost of goods sold or cost of sales
References  
Presentation ird_tc:OtherCostOfGoodsSoldCostOfSales -> ird_tc:OtherCostOfGoodsSoldCostOfSales_ManufacturingExpenses
ird_tc:OtherCostOfGoodsSoldCostOfSales -> ird_tc:OtherCostOfGoodsSoldCostOfSales_HandlingCharges
ird_tc:OtherCostOfGoodsSoldCostOfSales -> ird_tc:OtherCostOfGoodsSoldCostOfSales_DirectLabor
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:OtherCostOfGoodsSoldCostOfSales
Back>

Element ird_tc:OtherCostOfGoodsSoldCostOfSales_DirectLabor
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other cost of goods sold or cost of sales, direct labor
References  
Presentation ird_tc:OtherCostOfGoodsSoldCostOfSales -> ird_tc:OtherCostOfGoodsSoldCostOfSales_DirectLabor
Back>

Element ird_tc:OtherCostOfGoodsSoldCostOfSales_HandlingCharges
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other cost of goods sold or cost of sales, handling charges
References  
Presentation ird_tc:OtherCostOfGoodsSoldCostOfSales -> ird_tc:OtherCostOfGoodsSoldCostOfSales_HandlingCharges
Back>

Element ird_tc:OtherCostOfGoodsSoldCostOfSales_ManufacturingExpenses
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other cost of goods sold or cost of sales, manufacturing expenses
References  
Presentation ird_tc:OtherCostOfGoodsSoldCostOfSales -> ird_tc:OtherCostOfGoodsSoldCostOfSales_ManufacturingExpenses
Back>

Element ird_tc:OtherOnshoreButNotTaxableInterestIncomeTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount excludes interest income from qualifying debt instruments and exempted bank interest income.
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, other onshore but not taxable interest income
References  
Presentation ird_tc:ItemsToBeDeductedAbstract -> ird_tc:OtherOnshoreButNotTaxableInterestIncomeTaxAdjustment
Back>

Element ird_tc:OtherOutgoingsExpensesLossDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other outgoings, expenses and loss deducted from the underwriting profit / (loss), non-life insurance business
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:OtherOutgoingsExpensesLossDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
Back>

Element ird_tc:OtherTaxAdjustmentsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other tax adjustments [abstract]
References  
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnEnvironmentFriendlyVehiclesTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ShortMediumTermInstrumentsIssuedBefore1April2018InterestGainTaxHalfTaxRateTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:LongTermInstrumentsIssuedBefore1April2018TaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpectedCreditLossesAdjustmentToOpeningBalanceDueToAdoptionOfHKFRS9Stage3TaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpectedCreditLossesAdjustmentToOpeningBalanceDueToAdoptionOfHKFRS9Stage1And2TaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ProfitsNotBeingProfitsFromBusinessOfInsuranceOtherThanLifeInsuranceAndNotCreditedToLifeInsuranceFundTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:DeductibleOutgoingExpensesNotChargedAgainstLifeInsuranceFundTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:NonDeductibleOutgoingExpenseDisbursementOrLossChargedAgainstLifeInsuranceFundTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:AppropriationOfProfitOrTransferToReserveChargedAgainstFundToPolicyHoldersNotChargedAgainstFundLifeInsuranceBusinessTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:AdjustedSurplusForTheYearLifeInsuranceBusinessTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:LifeInsuranceFundSurplusAtEndBasisPeriodTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:LifeInsuranceFundSurplusAtBeginningBasisPeriodTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:DeemedAssessableProfitsUnderS231aLifeInsuranceBusinessTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:AllowancesOfLifeInsuranceCorporationProvidedUnderPart6OfIROTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ReceiptOfCapitalNatureOrTransferFromReserveCreditedToLifeInsuranceFundTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:OutgoingOrExpensesNotChargedAgainstLifeInsuranceFundTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenseDisbursementOrLossChargedAgainstLifeInsuranceFundTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:OutgoingOrExpenseChargedAgainstLifeInsuranceFundTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:InterestProfitsGainsFromQualifyingDebtInstrumentsIssuedOnOrAfter1April2018ExemptedTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:TransferPricingAdjustmentTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnRegisteredTrademarksTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnRegisteredDesignsTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnProtectedPlantVarietyRightsTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnProtectedLayoutDesignTopographyRightsTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnPerformersEconomicRightsTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnCopyrightsTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnRightsToKnowHowTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnPatentRightsTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnEnvironmentalProtectionInstallationTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnEnvironmentalProtectionMachineryTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnPrescribedManufacturingMachineryOrPlantTaxAdjustment
ird_tc:TaxAdjustmentAbstract -> ird_tc:OtherTaxAdjustmentsAbstract
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnComputerHardwareAndSoftwareTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnBuildingRefurbishmentTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ApprovedCharitableDonationsTaxAdjustment
Back>

Element ird_tc:OutgoingOrExpenseChargedAgainstLifeInsuranceFundTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, outgoing or expense charged against the life insurance fund
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name Section
ref:Section 23
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:OutgoingOrExpenseChargedAgainstLifeInsuranceFundTaxAdjustment
Back>

Element ird_tc:OutgoingOrExpensesNotChargedAgainstLifeInsuranceFundTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, outgoing or expenses not charged against the life insurance fund
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name Section
ref:Section 23
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:OutgoingOrExpensesNotChargedAgainstLifeInsuranceFundTaxAdjustment
Back>

Element ird_tc:PartnerInformationAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Partners Information[abstract]
References  
Definition ird_tc:PartnerInformationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_tc:PersonalParticularsProprietorOrPartnersTable
ird_tc:PartnerInformationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:DetailedInformationLineItems
Back>

Element ird_tc:PartnersDimension
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Nillable Nillable
Typed Domain Ref ird_tc:FullNameDomain
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Partner[Dimension]
References  
Definition ird_tc:PersonalParticularsProprietorOrPartnersTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_tc:PartnersDimension
Back>

Element ird_tc:PenaltyAndFines
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Penalty and fines
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:PenaltyAndFines
Back>

Element ird_tc:PenaltyAndFinesTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, penalty and fines
References  
Presentation ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:PenaltyAndFinesTaxAdjustment
Back>

Element ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPerson
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Whether you were a permanent establishment in Hong Kong of a non-Hong Kong resident person for this year of assessment.
en http://www.xbrl.org/2003/arcrole/concept-label Permanent establishment in Hong Kong of a non-Hong Kong resident person
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 3.8
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 2.7
Presentation ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPerson -> ird_tc:TransactionsWithOtherPartsNonHongKongResidentPerson
ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPerson -> ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPersonDetails
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPerson
Back>

Element ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPersonDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label For the purposes of section 50AAK, a permanent establishment ("PE") of a non-Hong Kong resident person should provide: (i) for each fund provided by the non-Hong Kong resident person to the PE, the amount of fund, nature, interest rate and interest expense for the year of assessment; (ii) amount of free capital attributed to the PE and its computation; (iii) amount of capital attribution tax adjustment and its computation.
en http://www.xbrl.org/2003/arcrole/concept-label Permanent establishment in Hong Kong of a non-Hong Kong resident person details
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 3.8
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 2.7
Presentation ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPerson -> ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPersonDetails
Back>

Element ird_tc:PersonalParticularsProprietorOrPartnersTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Personal particulars of proprietor or partners [table]
References  
Definition ird_tc:PartnerInformationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_tc:PersonalParticularsProprietorOrPartnersTable
ird_tc:PersonalParticularsProprietorOrPartnersTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_tc:PartnersDimension
Back>

Element ird_tc:PractisingCertificateNumber
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Practising certificate number of the certified public accountant (practising) who signed the Auditor's Report
en http://www.xbrl.org/2003/arcrole/concept-label "Certified public accountant (practising)" means a person registered as a certified public accountant under section 22 of the Professional Accountants Ordinance (Cap. 50) and holding a practising certificate issued under section 20AAD or 20AAI of the Accounting and Financial Reporting Council Ordinance (Cap. 588). The practising certificate number of the certified public accountant (practising) who signed the Auditor's Report may be retrieved from the Auditor's Report in question. If the Auditor's Report does not contain such information, you should request the information from the certified public accountant (practising) concerned. Reference may also be made to the register of certified public accountants (practising) accessible via the official website of the Accounting and Financial Reporting Council.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.1.2
Presentation ird_tc:AuditRequirement -> ird_tc:PractisingCertificateNumber
Back>

Element ird_tc:PreferredLanguageForFutureCorrespondence
Substitution Group xbrli:item
Type sci_tc_2025-04-01:PreferredLanguageForFutureCorrespondenceItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Preferred language for future correspondence
References  
Presentation ird_tc:CompanyInformationAbstract -> ird_tc:PreferredLanguageForFutureCorrespondence
Back>

Element ird_tc:PremiumsCededToReinsurersForLifeInsuranceBusinessDirectUnderwriting
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Premiums ceded to reinsurers for life insurance business, direct underwriting
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:PremiumsCededToReinsurersForLifeInsuranceBusinessDirectUnderwriting
Back>

Element ird_tc:PremiumsCededToReinsurersForLifeReInsuranceBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Premiums ceded to reinsurers for life reinsurance business
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:PremiumsCededToReinsurersForLifeReInsuranceBusiness
Back>

Element ird_tc:PremiumsCededToReinsurersForNonLifeInsuranceBusinessDirectUnderwriting
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Premiums ceded to reinsurers for non-life insurance business, direct underwriting
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:PremiumsCededToReinsurersForNonLifeInsuranceBusinessDirectUnderwriting
Back>

Element ird_tc:PremiumsCededToReinsurersForNonLifeReinsuranceBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Premiums ceded to reinsurers for non-life reinsurance business
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:PremiumsCededToReinsurersForNonLifeReinsuranceBusiness
Back>

Element ird_tc:PrincipalBusinessActivity
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Principal business activity
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 4.3
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 3.3
Presentation ird_tc:CompanyInformationAbstract -> ird_tc:PrincipalBusinessActivity
Back>

Element ird_tc:PrintingAndStationery
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Printing and stationery
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:PrintingAndStationery
Back>

Element ird_tc:PrivateCompany
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Private company
en http://www.xbrl.org/2003/arcrole/concept-label Whether you are a private company.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.7
Presentation ird_tc:CompanyInformationAbstract -> ird_tc:PrivateCompany
Back>

Element ird_tc:PrivateExpenses
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Private expenses
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:PrivateExpenses
Back>

Element ird_tc:ProcessingArrangementMainland
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label During the basis period, whether you were involved in any processing arrangement in the Mainland of China.
en http://www.xbrl.org/2003/arcrole/concept-label Mainland processing arrangement
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.9
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:ProcessingArrangementMainland
Back>

Element ird_tc:ProfitLossBeforeTax
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Profit (loss) before tax refers to net profits / net loss BEFORE tax shown in the Statement of Comprehensive Income/Profit and Loss Account.
en http://www.xbrl.org/2003/arcrole/concept-label Profit (loss) before tax
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.18
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.17
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.19
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.18
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:ProfitLossBeforeTax
Back>

Element ird_tc:ProfitsAndLossExpensesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Profits and Loss Expenses [abstract]
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Samples
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ServiceCharges
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BadDebtWriteBackGeneral
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BadDebtWrittenOffGeneral
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:UtilitiesAndTelecommunications
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:UnderwritingLossNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Travelling
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:TrainingCosts
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:TaxServicesFee
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:SundryExpenses
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:SubscriptionFee
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:SubContractorCharges
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StockExchangeAndListingCosts
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StampDutyTransferOfShares
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StampDutyRenewalTenancyAgreement
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StampDutyNewTenancyAgreement
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StampDutyPropertyTransaction
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StaffSalaries
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StaffBenefitsAndWelfare
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ProvisionSpecificInventoryObsolescence
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ProvisionSpecificBadDebt
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ShareLossesJointVentures
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ShareLossesAssociates
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ShareBasedPaymentDetails
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ResearchAndDevelopment
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:RepairsAndMaintenance
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:AccountingServicesFee
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:RentAndRates
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:RecruitmentExpenses
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ProvisionForUnexpiredRiskNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:PrivateExpenses
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:PrintingAndStationery
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:PenaltyAndFines
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StaffPartnersSalary
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:OtherOutgoingsExpensesLossDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:OtherCostOfGoodsSoldCostOfSales
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:OfficeSupplies
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:InventoryObsolescenceWrittenOff
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:InventoryObsolescenceWriteBack
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:NetCommissionExpensesDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:NetCommissionExpensesLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:NetClaimsIncurredNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:NetClaimsIncurredLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:MotorVehicleExpenses
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:MedicalFees
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Marketing
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:MandatoryProvidentFundContribution
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ManagementFee
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:LossFAAtFVTPL
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:DisposalLossSecurities
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:DisposalLossInvestmentSecuritiesAmortisedCost
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:DisposalLossFixedAssets
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:DisposalLossFAFVTOCI
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:LicenceAndMembershipFees
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ComputerExpenses
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:LegalAndProfessionalFee
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:LeasingChargesMovableProperties
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:InterestExpenses
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:InterestExpensesLeaseLiabilities
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Insurance
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:InstallationCosts
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:HirePurchaseInterests
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:HedgingLoss
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:HandlingFees
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ProvisionGeneralInventoryObsolescence
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ProvisionGeneralBadDebt
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:GeneralAdministrativeOrManagementExpensesDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:FreightAndTransportation
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ForeignWithholdingTaxPaid
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ForeignTaxPaid
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:FinanceCostsDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ExpectedCreditLossesChargedStage3
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ExpectedCreditLossesChargedStage1And2
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ExchangeLossFromStage3ExpectedCreditLosses
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ExchangeLossFromStage1And2ExpectedCreditLosses
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ExchangeLoss
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ShareBasedPaymentEquitySettledGroupCoNoRecharge
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ShareBasedPaymentEquitySettledGroupCoRecharge
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ShareBasedPaymentEquitySettledCompany
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Entertainment
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Donations
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:DirectorRemuneration
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Depreciation
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:DecreaseInUnearnedPremiumsNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:CostOfGoodsSoldCostOfSales
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ContractorCharges
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ConsultancyFee
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:CompensationExpenses
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:CompanySecretarialFee
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Commission
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Cleaning
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ShareBasedPaymentCashSettled
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BusinessRegistrationFee
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BuildingManagementFee
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BankCharges
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BadDebtWrittenOffSpecific
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BadDebtWriteBackSpecific
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BadDebtWriteOffDetails
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BadDebtProvisionDetails
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:AuditorsRemuneration
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:AppropriationProfitTransferReserveChargedAgainstFundPolicyHoldersNotChargedAgainstFundLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:AnnualReturnFilingFee
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:AmortisationOfIntangibleAssets
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Agentfees
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:AdvertisingAndPromotions
Back>

Element ird_tc:ProfitsAndLossIncomeAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Profits and Loss Income [abstract]
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:DisposalGainFixedAssets
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:DisposalGainInvestmentSecuritiesAmortisedCost
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ShareProfitsJointVentures
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:UnderwritingProfitNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:TradingIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:TotalNetPremiumsLifeInsuranceBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:SubsidyFinancialAssistanceGovernmentGrant
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:SubscriptionIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ShareProfitsAssociates
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ServiceFeeIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:RoyaltyIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ReversalOfExpectedCreditLossesStage3
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ReversalOfExpectedCreditLossesStage1And2
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:RentalIncomeImmovableAssetsHongKong
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:PremiumsCededToReinsurersForNonLifeReinsuranceBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:PremiumsCededToReinsurersForNonLifeInsuranceBusinessDirectUnderwriting
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:PremiumsCededToReinsurersForLifeReInsuranceBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:PremiumsCededToReinsurersForLifeInsuranceBusinessDirectUnderwriting
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:InterestIncomeNonHongKongBank
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:NetPremiumsFromNonLifeReinsuranceBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:NetPremiumsFromNonLifeInsuranceBusinessDirectUnderwriting
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:NetPremiumsFromLifeReinsuranceBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:NetPremiumsFromLifeInsuranceBusinessDirectUnderwriting
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:NetPremiumsEarnedNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:MembershipFeeIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ManufacturingIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ManagementFeeIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:LoanInterestIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:InterestIncomeReceivedByACorporationOtherThanAFinancialInstitutionThroughOrFromTheCarryingOnAnIntraGroupFinancingBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:InterestIncomeFromAQualifyingDebtInstrument
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:IncreaseInUnearnedPremiumsNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:IncomeFromAssignmentOfRightToEarnIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:InterestIncomeHongKongBank
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:HireRentalSimilarChargesUseOfMovablePropertyHongKong
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:HedgingGain
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GrossPremiumsFromNonLifeReinsuranceBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GrossPremiumsFromNonLifeInsuranceBusinessDirectUnderwriting
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GrossPremiumsFromLifeReinsuranceBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GrossPremiumFromLifeInsuranceBusinessDirectUnderwriting
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GainOrProfitOnSaleOrDisposalOfAQualifyingDebtInstrument
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GainOrProfitAccruedToACorporationOtherThanAFinancialInstitutionThroughOrFromTheCarryingOnAnIntraGroupFinancingBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GainFAAtFVTPL
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:DisposalGainSecurities
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:DisposalGainFVTOCI
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:FeeCommissionIncomeFinancialInstitution
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ExchangeGainFromStage3ExpectedCreditLosses
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ExchangeGainFromStage1And2ExpectedCreditLosses
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ExchangeGain
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:DividendIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ConsultancyFeeIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ConstructionIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:CommissionIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:AgencyFeeIncome
Back>

Element ird_tc:ProfitsEarnedByAFamilyOwnedSpecialPurposeEntityFromTransactionsSpecified
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Profits earned by a family-owned special purpose entity from transactions specified in section 16(3) of Schedule 16E to the Inland Revenue Ordinance
en http://www.xbrl.org/2003/arcrole/concept-label For the amount of exempted profits from transactions specified in section 16(3) of Schedule 16E to the Inland Revenue Ordinance derived by a family-owned special purpose entity whose beneficial interest is held, whether directly or indirectly, by a family-owned investment holding vehicle that is chargeable at concessionary tax rate.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.9
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.9
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:ProfitsEarnedByAFamilyOwnedSpecialPurposeEntityFromTransactionsSpecified
Back>

Element ird_tc:ProfitsFromSaleOfCapitalAssetsOtherThanLandedPropertiesInHongKongExcludedFromTheAssessableProfitsOrAdjustedLossTaxAdjustment2024
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, profits from sale of capital assets (other than landed properties in Hong Kong) excluded from the Assessable Profits or Adjusted Loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.4
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.4
Presentation ird_tc:ItemsToBeDeductedAbstract -> ird_tc:ProfitsFromSaleOfCapitalAssetsOtherThanLandedPropertiesInHongKongExcludedFromTheAssessableProfitsOrAdjustedLossTaxAdjustment2024
Back>

Element ird_tc:ProfitsFromSaleOfLandPropertiesInHongKongExcludedFromAssessableProfitsTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, profits from sale of landed properties in Hong Kong excluded from the Assessable Profits or Adjusted Loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.3
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.3
Presentation ird_tc:ItemsToBeDeductedAbstract -> ird_tc:ProfitsFromSaleOfLandPropertiesInHongKongExcludedFromAssessableProfitsTaxAdjustment
Back>

Element ird_tc:ProfitsNotBeingProfitsFromBusinessOfInsuranceOtherThanLifeInsuranceAndNotCreditedToLifeInsuranceFundTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, profits not being profits from the business of insurance other than life insurance and not credited to the life insurance fund
References  
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ProfitsNotBeingProfitsFromBusinessOfInsuranceOtherThanLifeInsuranceAndNotCreditedToLifeInsuranceFundTaxAdjustment
Back>

Element ird_tc:ProvisionForUnexpiredRiskNonLifeInsuranceBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Provision for unexpired risk, non-life insurance business
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ProvisionForUnexpiredRiskNonLifeInsuranceBusiness
Back>

Element ird_tc:ProvisionGeneralBadDebt
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label General provision for bad debts/doubtful debts
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.17
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.16
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ProvisionGeneralBadDebt
Back>

Element ird_tc:ProvisionGeneralBadDebtsTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, general provision for bad debts or doubtful debts
References  
Presentation ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:ProvisionGeneralBadDebtsTaxAdjustment
Back>

Element ird_tc:ProvisionGeneralInventoryObsolescence
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label General provision for obsolete inventory
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ProvisionGeneralInventoryObsolescence
Back>

Element ird_tc:ProvisionGeneralInventoryObsolescenceTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, general provision for obsolete inventory
References  
Presentation ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:ProvisionGeneralInventoryObsolescenceTaxAdjustment
Back>

Element ird_tc:ProvisionSpecificBadDebt
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Specific provision for bad debts/doubtful debts
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.17
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.16
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ProvisionSpecificBadDebt
Back>

Element ird_tc:ProvisionSpecificInventoryObsolescence
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Specific provision for obsolete inventory
References  
Presentation ird_tc:ProvisionSpecificInventoryObsolescence -> ird_tc:ChangeInMethodOfValuationOfInventoriesDetails
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ProvisionSpecificInventoryObsolescence
Back>

Element ird_tc:Purchases
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Purchases refer to the TOTAL of purchases of all kinds of inventories, irrespective of whether direct costs, direct expenses or overheads have been included.
en http://www.xbrl.org/2003/arcrole/concept-label Purchases
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.4
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.4
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:Purchases
Back>

Element ird_tc:ReasonsForTheChangeOfAccountingDate
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Reasons for the change of accounting date
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.2
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 7.1
Presentation ird_tc:AccountingDateDifferentFromThatOfLastYear -> ird_tc:ReasonsForTheChangeOfAccountingDate
Back>

Element ird_tc:ReasonsForTheOffshoreClaim
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Reasons for the offshore claim
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.1
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.1
Presentation ird_tc:OffshoreProfitsExcluded -> ird_tc:ReasonsForTheOffshoreClaim
Back>

Element ird_tc:ReceiptOfCapitalNatureOrTransferFromReserveCreditedToLifeInsuranceFundTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, receipt of a capital nature, or transfer from reserve, credited to the life insurance fund
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name Section
ref:Section 23
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ReceiptOfCapitalNatureOrTransferFromReserveCreditedToLifeInsuranceFundTaxAdjustment
Back>

Element ird_tc:RecruitmentExpenses
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Recruitment expenses
en http://www.xbrl.org/2003/arcrole/concept-label The amount includes administrative expenses for recruitment, recruitment advertising and referral.
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:RecruitmentExpenses
Back>

Element ird_tc:RentAndRates
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Rent and rates
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:RentAndRates
Back>

Element ird_tc:RentalIncomeImmovableAssetsHongKong
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Rental income for immovable assets in Hong Kong
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:RentalIncomeImmovableAssetsHongKong
Back>

Element ird_tc:RepairsAndMaintenance
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Repairs and maintenance
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:RepairsAndMaintenance
Back>

Element ird_tc:ResearchAndDevelopment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Research and development
References  
Presentation ird_tc:ResearchAndDevelopment -> ird_tc:ResearchAndDevelopmentDetails
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ResearchAndDevelopment
Back>

Element ird_tc:ResearchAndDevelopmentDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Research and development details
en http://www.xbrl.org/2003/arcrole/concept-label Provide details of expenditure incurred on, and proceeds from the disposal of any rights in or arising out of, research and development.
References  
Presentation ird_tc:ResearchAndDevelopment -> ird_tc:ResearchAndDevelopmentDetails
Back>

Element ird_tc:ReversalOfExpectedCreditLossesStage1And2
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Reversal of expected credit losses, stage 1 and 2
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ReversalOfExpectedCreditLossesStage1And2
Back>

Element ird_tc:ReversalOfExpectedCreditLossesStage3
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Reversal of expected credit losses, stage 3
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ReversalOfExpectedCreditLossesStage3
Back>

Element ird_tc:RoyaltyIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Royalty Income
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:RoyaltyIncome
Back>

Element ird_tc:RoyaltyPaymentToNonResidentRecipientDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label For each recipient, provide the name, identity (i.e. individual, partnership or corporation), amount, type of intellectual property and the IRD file number with which you submit the Profits Tax Return (BIR54) for the recipient in respect of sums paid or accrued to a non-resident person.
en http://www.xbrl.org/2003/arcrole/concept-label Royalty payment to non-resident recipient details
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 3.1
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 2.1
Presentation ird_tc:NonResidentRoyaltyPaymentS15 -> ird_tc:RoyaltyPaymentToNonResidentRecipientDetails
Back>

Element ird_tc:Samples
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Samples
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Samples
Back>

Element ird_tc:Schedule16CAndIncidentalTransactionsExempted
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label For the amount of exempted profits from transactions in assets of a class specified in Schedule 16C to the Inland Revenue Ordinance and incidental transactions derived by a fund falling within the meaning given by section 20AM of the Inland Revenue Ordinance and satisfying the exemption conditions in section 20AN of the Inland Revenue Ordinance.
en http://www.xbrl.org/2003/arcrole/concept-label Profits from transactions in assets of a class specified in Schedule 16C to the Inland Revenue Ordinance and incidental transactions exempted from payment of Profits Tax
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.7
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.7
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:Schedule16CAndIncidentalTransactionsExempted
ird_tc:Schedule16CAndIncidentalTransactionsExempted -> ird_tc:Schedule16CAndIncidentalTransactionsExemptedDetails
Back>

Element ird_tc:Schedule16CAndIncidentalTransactionsExemptedDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label In case of an open-ended fund company with sub-funds, provide a computation of the aggregate amount of exempted profits of each sub-fund.
en http://www.xbrl.org/2003/arcrole/concept-label Schedule 16C and incidental transactions exempted details
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.7
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.7
Presentation ird_tc:Schedule16CAndIncidentalTransactionsExempted -> ird_tc:Schedule16CAndIncidentalTransactionsExemptedDetails
Back>

Element ird_tc:ServiceCharges
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Service charges
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ServiceCharges
Back>

Element ird_tc:ServiceFeeIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Service income
References  
Presentation ird_tc:ServiceFeeIncome -> ird_tc:ServiceFeeReceivedDetails
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ServiceFeeIncome
Back>

Element ird_tc:ServiceFeeReceivedDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Service fee received details
en http://www.xbrl.org/2003/arcrole/concept-label Provide details for each amount showing full name and address of each payer, and where available, the Hong Kong Identity Card Number or Business Registration Number of each payer.
References  
Presentation ird_tc:ServiceFeeIncome -> ird_tc:ServiceFeeReceivedDetails
Back>

Element ird_tc:ShareBasedPaymentCashSettled
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cash-settled share-based payment
en http://www.xbrl.org/2003/arcrole/concept-label Share-based payments refer to the amount of share-based payments charged to the Statement of Comprehensive Income/Profit and Loss Account in accordance with the Hong Kong Financial Reporting Standard 2 issued by the Hong Kong Institute of Certified Public Accountants.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.12
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ShareBasedPaymentCashSettled
Back>

Element ird_tc:ShareBasedPaymentDetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Share-based payment details
en http://www.xbrl.org/2003/arcrole/concept-label Provide details of share-based payment, for each category, state the amount involved and basis of computation.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.12
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ShareBasedPaymentDetails
Back>

Element ird_tc:ShareBasedPaymentEquitySettledCompany
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Equity-settled share-based payment, shares issued by the company
en http://www.xbrl.org/2003/arcrole/concept-label Share-based payments refer to the amount of share-based payments charged to the Statement of Comprehensive Income/Profit and Loss Account in accordance with the Hong Kong Financial Reporting Standard 2 issued by the Hong Kong Institute of Certified Public Accountants.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.12
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ShareBasedPaymentEquitySettledCompany
Back>

Element ird_tc:ShareBasedPaymentEquitySettledGroupCoNoRecharge
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Equity-settled share-based payment, shares issued by group company without recharge
en http://www.xbrl.org/2003/arcrole/concept-label Share-based payments refer to the amount of share-based payments charged to the Statement of Comprehensive Income/Profit and Loss Account in accordance with the Hong Kong Financial Reporting Standard 2 issued by the Hong Kong Institute of Certified Public Accountants.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.12
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ShareBasedPaymentEquitySettledGroupCoNoRecharge
Back>

Element ird_tc:ShareBasedPaymentEquitySettledGroupCoRecharge
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Equity-settled share-based payment, shares issued by group company with recharge
en http://www.xbrl.org/2003/arcrole/concept-label Share-based payments refer to the amount of share-based payments charged to the Statement of Comprehensive Income/Profit and Loss Account in accordance with the Hong Kong Financial Reporting Standard 2 issued by the Hong Kong Institute of Certified Public Accountants.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.12
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ShareBasedPaymentEquitySettledGroupCoRecharge
Back>

Element ird_tc:ShareLossesAssociates
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Share of losses of associates
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name Section
ref:Section 19C(4)
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ShareLossesAssociates
Back>

Element ird_tc:ShareLossesJointVentures
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Share of losses of joint ventures
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name Section
ref:Section 19C(5)
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ShareLossesJointVentures
Back>

Element ird_tc:ShareOfLossOfInvestmentsInAssociateSOrJointVentureSTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, share of loss of investments in associate(s) or joint venture(s)
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name Section
ref:Section 19C(4)/(5)
Presentation ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:ShareOfLossOfInvestmentsInAssociateSOrJointVentureSTaxAdjustment
Back>

Element ird_tc:ShareOfProfitsOfInvestmentsInAssociateSOrJointVentureSTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, share of profits of investments in associate(s) or joint venture(s)
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name Section
ref:Section 19C(4)/(5)
Presentation ird_tc:ItemsToBeDeductedAbstract -> ird_tc:ShareOfProfitsOfInvestmentsInAssociateSOrJointVentureSTaxAdjustment
Back>

Element ird_tc:ShareProfitsAssociates
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Share of profits of associates
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ShareProfitsAssociates
Back>

Element ird_tc:ShareProfitsJointVentures
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Share of profits of joint ventures
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ShareProfitsJointVentures
Back>

Element ird_tc:ShareholderChange
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Whether there has been any change in your shareholders during the basis period.
en http://www.xbrl.org/2003/arcrole/concept-label Change of shareholder
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.7.1
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:ShareholderChange
Back>

Element ird_tc:ShortMediumTermInstrumentsIssuedBefore1April2018InterestGainTaxHalfTaxRateTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, short/medium-term instruments issued before 1 April 2018, the interest from and gain on which are taxed at half tax rate
References  
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ShortMediumTermInstrumentsIssuedBefore1April2018InterestGainTaxHalfTaxRateTaxAdjustment
Back>

Element ird_tc:SpecifiedSecuritiesExempted
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label For the amount of exempted profits from transactions in securities in section 20AO(2)(a) to (e) of the Inland Revenue Ordinance derived by a special purpose entity owned by a fund that is exempt under section 20AN of the Inland Revenue Ordinance.
en http://www.xbrl.org/2003/arcrole/concept-label Profits from transactions in relation to specified securities exempted from payment of Profits Tax
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.8
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 10.8
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:SpecifiedSecuritiesExempted
Back>

Element ird_tc:StaffBenefitsAndWelfare
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Staff benefits and welfare
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StaffBenefitsAndWelfare
Back>

Element ird_tc:StaffPartnersSalary
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Partner's salary, partner's spouse salary
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StaffPartnersSalary
Back>

Element ird_tc:StaffSalaries
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Staff salaries
en http://www.xbrl.org/2003/arcrole/concept-label Staff salaries include salaries, wages, bonuses, cash allowance, commission, etc. paid to employees and any item of a similar nature. Remuneration of staff working overseas or in the Mainland should also be included.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.11
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.11
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StaffSalaries
Back>

Element ird_tc:StampDutyNewTenancyAgreement
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Stamp duty, re new tenancy agreement
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StampDutyNewTenancyAgreement
Back>

Element ird_tc:StampDutyNewTenancyAgreementTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, stamp duty, re new tenancy agreement
References  
Presentation ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:StampDutyNewTenancyAgreementTaxAdjustment
Back>

Element ird_tc:StampDutyPropertyTransaction
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Stamp duty, property transaction
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StampDutyPropertyTransaction
Back>

Element ird_tc:StampDutyRenewalTenancyAgreement
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Stamp duty, renewal of existing tenancy agreement
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StampDutyRenewalTenancyAgreement
Back>

Element ird_tc:StampDutyTransferOfShares
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Stamp duty, transfer of shares
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StampDutyTransferOfShares
Back>

Element ird_tc:StampDutyTransferOfSharesTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, stamp duty, transfer of shares
References  
Presentation ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:StampDutyTransferOfSharesTaxAdjustment
Back>

Element ird_tc:StockExchangeAndListingCosts
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Stock exchange and listing costs
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StockExchangeAndListingCosts
Back>

Element ird_tc:SubContractorCharges
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Subcontractor charges
en http://www.xbrl.org/2003/arcrole/concept-label Subcontractor charges refer to charges paid / payable to third parties in respect of works / services contracted out.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.16
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.15
Presentation ird_tc:SubContractorCharges -> ird_tc:ContractorAndSubcontractorChargesDetails
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:SubContractorCharges
Back>

Element ird_tc:SubscriptionFee
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Subscription fee
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:SubscriptionFee
Back>

Element ird_tc:SubscriptionIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Subscription income
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:SubscriptionIncome
Back>

Element ird_tc:SubsidyFinancialAssistanceGovernmentGrant
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Subsidy, Financial Assistance and Government Grant
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name Section
ref:Section 15(1)(c)
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:SubsidyFinancialAssistanceGovernmentGrant
Back>

Element ird_tc:SundryExpenses
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Sundry expenses
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:SundryExpenses
Back>

Element ird_tc:TaxAdjustmentAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment [abstract]
References  
Presentation ird_tc:TaxAdjustmentAbstract -> ird_tc:OtherTaxAdjustmentsAbstract
ird_tc:TaxAdjustmentAbstract -> ird_tc:ItemsToBeDeductedAbstract
ird_tc:TaxAdjustmentAbstract -> ird_tc:ItemsToBeAddedBackAbstract
ird_tc:TaxAdjustmentAbstract -> ird_tc:AssessableProfitsAdjustedLossOfThePeriodForeignCurrency
ird_tc:TaxAdjustmentAbstract -> ird_tc:AssessableProfitsAdjustedLossOfThePeriodHKD
Back>

Element ird_tc:TaxReliefDTA
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Whether you claim tax relief for this year of assessment pursuant to an arrangement for avoidance of double taxation specified under section 49(1) or 49(1A) of the Inland Revenue Ordinance.
en http://www.xbrl.org/2003/arcrole/concept-label Tax relief from tax treaty
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 3.4
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 2.4
Presentation ird_tc:TaxReliefDTA -> ird_tc:TaxReliefDTADetails
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:TaxReliefDTA
Back>

Element ird_tc:TaxReliefDTADetails
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Provide details of foreign tax computation showing (1) the tax jurisdiction involved, (2) nature and amount of the income taxed, and (3) details of the income or profits so claimed and the computation.
en http://www.xbrl.org/2003/arcrole/concept-label Tax relief DTA details
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 3.4
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 2.4
Presentation ird_tc:TaxReliefDTA -> ird_tc:TaxReliefDTADetails
Back>

Element ird_tc:TaxServicesFee
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax services fee
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:TaxServicesFee
Back>

Element ird_tc:TaxTreatmentOfFinancialInstruments
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Whether you elect to align the tax treatment of financial instruments with their accounting treatment under section 18H(2) of the Inland Revenue Ordinance and have the related profits assessed in accordance with sections 18I to 18L of the Inland Revenue Ordinance. Sections 18G to 18L of the Inland Revenue Ordinance apply in relation to a year of assessment for which the basis period begins on or after 1 January 2018.
en http://www.xbrl.org/2003/arcrole/concept-label Align the tax treatment of financial instruments with their accounting treatment and have the related profits assessed in accordance with sections 18I to 18L of the Inland Revenue Ordinance
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.5
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 7.4
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:TaxTreatmentOfFinancialInstruments
Back>

Element ird_tc:TaxWrittenDownValueBroughtForwardPooling10
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax written down value brought forward, 10% pool
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:TaxWrittenDownValueBroughtForwardPooling10
Back>

Element ird_tc:TaxWrittenDownValueBroughtForwardPooling20
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax written down value brought forward, 20% pool
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:TaxWrittenDownValueBroughtForwardPooling20
Back>

Element ird_tc:TaxWrittenDownValueBroughtForwardPooling30
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax written down value brought forward, 30% pool
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:TaxWrittenDownValueBroughtForwardPooling30
Back>

Element ird_tc:TaxWrittenDownValueCarriedForwardPooling10
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax written down value carried forward, 10% pool
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:TaxWrittenDownValueCarriedForwardPooling10
Back>

Element ird_tc:TaxWrittenDownValueCarriedForwardPooling20
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax written down value carried forward, 20% pool
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:TaxWrittenDownValueCarriedForwardPooling20
Back>

Element ird_tc:TaxWrittenDownValueCarriedForwardPooling30
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax written down value carried forward, 30% pool
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name DIPN
ref:Number 7
Presentation ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:TaxWrittenDownValueCarriedForwardPooling30
Back>

Element ird_tc:TotalNetPremiumsLifeInsuranceBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Total net premiums, life insurance business
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:TotalNetPremiumsLifeInsuranceBusiness
Back>

Element ird_tc:TotalNumberOfFIHVsManaged
Substitution Group xbrli:item
Type xbrli:pureItemType
Balance  
Period Type instant
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Total number of FIHVs managed
en http://www.xbrl.org/2003/arcrole/concept-label A cap is imposed such that not more than 50 FIHVs managed in Hong Kong by you may benefit from the profits tax concession. In case the number of FIHVs exceeds the cap, you can choose which 50 FIHVs to apply for the tax concession.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 7.12
Presentation ird_tc:EligibleSingleFamilyOfficeOfAFamily -> ird_tc:TotalNumberOfFIHVsManaged
Back>

Element ird_tc:TradingIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Trading income
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:TradingIncome
Back>

Element ird_tc:TrainingCosts
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Training costs
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:TrainingCosts
Back>

Element ird_tc:TransactionWithNonResidentAgent
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label During the basis period, whether you received, as agent, on behalf of a non-resident person any other trade or business income arising in or derived from Hong Kong. In this context, "agent" has the meaning given by section 2 of the Inland Revenue Ordinance to include the agent, attorney, factor, receiver or manager in Hong Kong of the non-resident person, or any person in Hong Kong through whom such person is in receipt of any profits or income arising in or derived from Hong Kong.
en http://www.xbrl.org/2003/arcrole/concept-label Receive income on behalf of non-resident
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 8.1.2
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 8.1.2
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:TransactionWithNonResidentAgent
Back>

Element ird_tc:TransactionWithNonResidentHireCharges
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label For hire, rental or similar charges paid or accrued to non-resident persons for the use of or the right to use movable property in Hong Kong.
en http://www.xbrl.org/2003/arcrole/concept-label Hire charges paid or accrued to non-resident persons
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 8.2
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 8.2
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:TransactionWithNonResidentHireCharges
Back>

Element ird_tc:TransactionWithNonResidentProfessionalServicesFee
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label For fees, including management, consultancy or service fee, paid or accrued to non-resident persons in respect of professional services rendered in Hong Kong. Include the full amount of fees paid to non-resident persons in respect of services rendered partly outside Hong Kong.
en http://www.xbrl.org/2003/arcrole/concept-label Professional services fee paid to non-resident
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 8.3
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 8.3
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:TransactionWithNonResidentProfessionalServicesFee
Back>

Element ird_tc:TransactionWithNonResidentSellGoodsServices
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label During the basis period, whether you sold any goods or provided any services in Hong Kong on behalf of a non-resident person.
en http://www.xbrl.org/2003/arcrole/concept-label Sell any goods or provide any services on behalf of non-resident
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 8.1.1
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 8.1.1
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:TransactionWithNonResidentSellGoodsServices
Back>

Element ird_tc:TransactionsWithOtherPartsNonHongKongResidentPerson
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Whether you had transactions with other parts of the non-Hong Kong resident person for this year of assessment.
en http://www.xbrl.org/2003/arcrole/concept-label Transactions with other parts of the non-Hong Kong resident person
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 3.8.1
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 2.7.1
Presentation ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPerson -> ird_tc:TransactionsWithOtherPartsNonHongKongResidentPerson
Back>

Element ird_tc:TransferPricingAdjustmentTaxAdjustment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax adjustment, transfer pricing adjustment
References  
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:TransferPricingAdjustmentTaxAdjustment
Back>

Element ird_tc:Travelling
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Travelling
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Travelling
Back>

Element ird_tc:Turnover
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Turnover refers to the revenue arising from your principal business activities. Items of revenue and gains that arise incidentally or are exceptional in nature should be excluded.
en http://www.xbrl.org/2003/arcrole/concept-label Turnover
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 12.2
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 11.2
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:Turnover
Back>

Element ird_tc:UnderwritingLossNonLifeInsuranceBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Underwriting loss, non-life insurance business
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:UnderwritingLossNonLifeInsuranceBusiness
Back>

Element ird_tc:UnderwritingProfitNonLifeInsuranceBusiness
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Underwriting profit, non-life insurance business
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:UnderwritingProfitNonLifeInsuranceBusiness
Back>

Element ird_tc:UtilitiesAndTelecommunications
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Utilities and telecommunications
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:UtilitiesAndTelecommunications
Back>

Element ird_tc:ValueCreationContributionsinHongKong
Substitution Group xbrli:item
Type xbrli:booleanItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label During the basis period, whether you made any value creation contributions in Hong Kong in relation to the intellectual property of a non-Hong Kong resident associate. Value creation contributions include performing the functions of, or providing assets in and assuming risks relating to the development, enhancement, maintenance, protection or exploitation of the intellectual property.
en http://www.xbrl.org/2003/arcrole/concept-label Value creation contributions in Hong Kong in relation to the intellectual property of a non-Hong Kong resident associate
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 8.1.3
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
ref:Number 8.1.3
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:ValueCreationContributionsinHongKong
Back>

Element ird_tc:VersionOfProductionSoftware
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Version of production software
en http://www.xbrl.org/2003/arcrole/concept-label Expected to be entered automatically by software. [Reference]
References  
Presentation ird_tc:CompanyInformationAbstract -> ird_tc:VersionOfProductionSoftware
Back>

Element ird_tc:YearOfAssessment
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Nillable Nillable
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Year of assessment
References  
Presentation ird_tc:CompanyInformationAbstract -> ird_tc:YearOfAssessment
Back>





Enumeration Data Types Details

Data types   
PreferredLanguageForFutureCorrespondenceItemType 


PreferredLanguageForFutureCorrespondenceItemType
namespace http://xbrl.ird.gov.hk/taxonomy/2025-04-01/sci_tc_2025-04-01
type restriction of xbrli:stringItemType
properties
base  xbrli:stringItemType
facets
Kind  Value  Annotation
enumeration  English
enumeration  Chinese
enumeration  中文
enumeration  英文
attributes
Name   Type   Use   Default   Fixed   Annotation
id   xsd:ID   optional        
contextRef   xsd:IDREF   required        
Back>