2024年税務局税項計算分類標準準則(中文版)的導覽文件

命名空間及其前綴
分類標準準則按表達連結庫層級呈列
分類標準準則按定義連結庫內的表格(超立方)層級呈列
税務局税項計算分類標準準則內元素的詳細資料
税務局税項計算分類標準準則內的列舉數據類型


命名空間及其前綴
命名空間的前綴   命名空間的唯一資源標識符
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



分類標準準則按表達連結庫層級呈列
擴展連結角色      
[310000] 公司資料  
[320000] 利潤及虧損 收入  
[330000] 利潤及虧損 支出  
[340000] 工業建築物免税額╱商業建築物免税額╱折舊免税額╱租購  
[350000] 税務調整  
[360000] 税務局要求的額外資料  


[310000] 公司資料
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] 利潤及虧損 收入
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] 利潤及虧損 支出
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] 工業建築物免税額╱商業建築物免税額╱折舊免税額╱租購
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] 税務調整
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] 税務局要求的額外資料
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>


分類標準準則按定義連結庫內的表格(超立方)層級呈列
擴展連結角色      
[360000] 税務局要求的額外資料  


[360000] 税務局要求的額外資料
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>


税務局税項計算分類標準準則內元素的詳細資料

2024年税務局税項計算分類標準準則的架構檔案共包含 446 個元素,其中包括 1 個 用於介定 table 的 XBRL hypercubeItem 和 1 個用於介定 axis 的 XBRL dimensionItem。這些元素涵蓋多種數據類型,具體分佈如下:
類型   数量  
monetaryItemType 324
stringItemType 73
percentItemType 2
decimalItemType 1
dateItemType 9
pureItemType 1
booleanItemType 35
PreferredLanguageForFutureCorrespondenceItemType 1


英文標準標籤   繁體中文標準標籤   元素名稱  
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 結帳日期有別於去年
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 本年度結帳日期是否有別於去年。
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:AccountingDateDifferentFromThatOfLastYear
ird_tc:AccountingDateDifferentFromThatOfLastYear -> ird_tc:ReasonsForTheChangeOfAccountingDate
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 財務報表期末。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 會計期結束日期
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 財務報表期初。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 會計期開始日期
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 會計服務費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 在綜合層面編制的帳目
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 你的帳目是否以綜合層面編制。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務局要求的額外資料 [abstract]
References  
Presentation ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:NonResidentRoyaltyPaymentS15
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:GrossIncome
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BIR52ProprietorPartnerHKIDOrBRNumber
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:TaxReliefDTA
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:DebtTreatmentABSOriginatorBondIssuer
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:DeductionRegulatoryCapitalSecurityDistribution
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPerson
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:AuditRequirement
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BusinessCommencement
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BusinessCessation
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:TaxTreatmentOfFinancialInstruments
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:ShareholderChange
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:Amalgamation
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:ProcessingArrangementMainland
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:TransactionWithNonResidentSellGoodsServices
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:IncludeAnyInterestProfitsLossArisingFromShortMediumTermDebtInstruments
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:EligibleSingleFamilyOfficeOfAFamily
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:InsuranceCorporationCommencingToImplementRiskBasedCapitalRegimeToDetermineCapitalRequirements
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:FamilyOwnedSpecialPurposeEntityInWhichAnEligibleFamilyOwnedInvestmentHoldingVehicleHasBeneficialInterest
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 人壽保險業務的年度經調整盈餘額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 你是否曾取得有關本課税年度的事先裁定。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 曾取得事先裁定
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 事先裁定詳情
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 提交(1)該裁定的檔案號碼;(2)在擬備和提交報税表時是否有憑藉該裁定;及(3)在該裁定指明的安排上是否有任何重大變化及其詳情。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 廣告及推廣
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 代理費收入
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 代理費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 在評税基期內你是否為根據《公司條例》(第 622 章)第 680 或 681 條合併的其中一方。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 合併
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 無形資產攤銷
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 無形資產攤銷
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 周年申報表申報費用
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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)
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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)
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 提供申索扣除認可慈善捐款詳情,敘明每間根據《税務條例》第88條,獲豁免繳税屬公共性質的慈善機構或信託的全名,及有關的款額。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 認可慈善捐款詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 認可慈善捐款
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 應評税利潤(或經調整的虧損)是指由香港所經營的任何行業、專業或業務依照《税務條例》的規定所計算其在評税基期內於香港產生或得自香港的純利(或蒙受的虧損)。申報無須課税的離岸利潤,須連同所持理由提交;如有需要,亦須提供支持這些理由的證明。可輸入的最大數值為 14 個數字。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 以外幣計算的本期應評税利潤╱(經調整的虧損)
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 應評税利潤(或經調整的虧損)是指由香港所經營的任何行業、專業或業務依照《税務條例》的規定所計算其在評税基期內於香港產生或得自香港的純利(或蒙受的虧損)。申報無須課税的離岸利潤,須連同所持理由提交;如有需要,亦須提供支持這些理由的證明。可輸入的最大數值為 14 個數字。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 以港元計算的本期應評税利潤╱(經調整的虧損)
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 你的帳目根據法律規定是否須要核數。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 須要核數
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:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:AuditRequirement
ird_tc:AuditRequirement -> ird_tc:HongKongPracticeUnit
ird_tc:AuditRequirement -> ird_tc:PractisingCertificateNumber
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 核數師酬金
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 此項目可以進行多維度標記。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 東主或合夥人所佔應評税利潤╱經調整的虧損
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 此項目可以進行多維度標記。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 東主或合夥人加入日期
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 此項目可以進行多維度標記。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 東主或合夥人退出日期
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 是否有東主(或配偶)╱合夥人(或配偶)從業務中收取過任何薪酬,資本利息等。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 東主或合夥人從業務中收取過的任何薪酬,資本利息等
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 東主或合夥人收取的款項在計算表作出調整
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 請確認你在計算應評税利潤╱經調整的虧損時,已就東主(或配偶)╱合夥人(或配偶)從業務中收取過任何薪酬,資本利息的款項作出調整。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 此項目可以進行多維度標記。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 東主或合夥人姓名
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 此項目可以進行多維度標記。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 此項目可以進行多維度標記。 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。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 此項目可以進行多維度標記。 東主或合夥人是否選擇個人入息課税。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 東主或合夥人選擇個人入息課税
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 首合夥人
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 此項目可以進行多維度標記。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 此項目可以進行多維度標記。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 東主或合夥人盈虧分配比率
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 在評税基期內你是否有購買任何物業,並就其申請工業建築物或商業建築物免税額。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 就購買的任何物業申請工業建築物或商業建築物免税額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 壞帳準備詳情
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 提供壞帳準備詳情,敘明每名債務人的全名和地址,有關款額及理由。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 一般壞帳準備註銷撥回損益表
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 特別壞帳準備註銷撥回損益表
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 壞帳註銷詳情
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 提供壞帳註銷詳情,敘明每名債務人的全名和地址,有關款額及理由。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 一般壞帳準備註銷
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 特別壞帳準備註銷
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 一般壞帳註銷撥回損益表
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 一般壞帳準備註銷
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 銀行手續費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 評税基期結束日期
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 報税表所申報的評税基期結束日期。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 評税基期開始日期
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 報税表所申報的評税基期開始日期。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 建築物管理費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 是否在評税基期內停業
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:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BusinessCessation
ird_tc:BusinessCessation -> ird_tc:BusinessCessationDate
ird_tc:BusinessCessation -> ird_tc:BusinessCessationDeathOfProprietor
ird_tc:BusinessCessation -> ird_tc:BusinessCessationTransferred
ird_tc:BusinessCessation -> ird_tc:BusinessCessationTransferredAssetsAssociated
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 停業日期
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 該停業是否因東主去世而引致
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:BusinessCessation -> ird_tc:BusinessCessationDeathOfProprietor
ird_tc:BusinessCessationDeathOfProprietor -> ird_tc:BusinessCessationProprietorDeathDate
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 東主的去世日期
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 法團須提供(1)承讓人的全名和地址以及該項轉讓的條件摘要;(2)於停業後所收到或支付的全部款項詳細資料;(3) 現時佔用你以前業務所在樓宇的使用人士全名,並且如該等人士有經營任何業務,則該項業務的性質及其用以經營該項業務的名稱(如知悉的話)。 法團以外的人士須提供(1)承讓人的全名和地址以及該項轉讓的條件摘要;(2)你對購買業務資產的人士是否有控制權,或你是否受購買人控制,或你與購買人是否均受同一人士控制;(3) 於停業後所收到或支付的全部款項詳細資料;(4)已停業業務的東主或合夥人現時的職業資料。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 停業業務承讓人詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 轉讓的停業業務性質
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 在停業後,你的業務或其任何部分是否轉讓給另外一名人士經營。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 業務轉讓給另外一名人士經營
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:BusinessCessation -> ird_tc:BusinessCessationTransferred
ird_tc:BusinessCessationTransferred -> ird_tc:BusinessCessationTransferee
ird_tc:BusinessCessationTransferred -> ird_tc:BusinessCessationTransfereeBusinessNature
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 在停業後,你的營業資產有否售予或轉讓予相聯人士。「相聯人士」是指由你控制的人、控制你的人,或與你一樣受制於同一人的人士。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 營業資產轉讓予相聯人士
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 是否在評税基期內開業
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:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:BusinessCommencement
ird_tc:BusinessCommencement -> ird_tc:BusinessCommencementDate
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 開業日期
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 商業登記費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 商業建築物免税額 資產購置
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:CBAAddition
ird_tc:CBAAddition -> ird_tc:CBAAdditionDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 商業建築物免税額 資產購置詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 商業建築物免税額 每年免税額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 商業建築物免税額 結餘免税額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 商業建築物免税額 結餘課税
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 商業建築物免税額 期末成本
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 商業建築物免税額 資產出售
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:CBADisposal
ird_tc:CBADisposal -> ird_tc:CBADisposalDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 商業建築物免税額 資產出售詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 商業建築物免税額 期初成本
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 商業建築物免税額 承前遞減價值
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 商業建築物免税額 結轉遞減價值
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 商業建築物免税額 購置年度
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 商業建築物免税額 首次使用年度
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 在製品盤存或未完成工程盤存的估價方法如有任何變更,而與過去採用的估價方法有所不同,請列示詳情(不適用於新開業務)。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 存貨估價方法變更的詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 清潔費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 期末存貨是指所有種類的期末存貨的總額,包括原料、半製成品和製成品。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 期末存貨
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 商業建築物免税額 [abstract]
References  
Presentation ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:CommercialBuildingAllowanceAbstract
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAAnnualAllowance
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBABalancingAllowance
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBABalancingCharge
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAYearOfFirstUse
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAYearOfAcquisition
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAOpenCost
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAClosedCost
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAAddition
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBADisposal
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAWDVBroughtForward
ird_tc:CommercialBuildingAllowanceAbstract -> ird_tc:CBAWDVCarriedForward
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 佣金支出是指給予代理人、銷售代表或其他人士所提供的服務的費用,不論是已支付或是應累算的佣金。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 佣金支出
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:ProfitsAndLossExpensesAbstract -> ird_tc:Commission
ird_tc:Commission -> ird_tc:CommissionPaymentsDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 佣金收入
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 敘明每名收款人的(1)全名和地址、香港身分證號碼/商業登記號碼、(2)支付款額和(3)服務性質的詳情。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 佣金支付詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 公司資料 [abstract]
References  
Presentation ird_tc:CompanyInformationAbstract -> ird_tc:AccountingDateDifferentFromThatOfLastYear
ird_tc:CompanyInformationAbstract -> ird_tc:VersionOfProductionSoftware
ird_tc:CompanyInformationAbstract -> ird_tc:CompanyName
ird_tc:CompanyInformationAbstract -> ird_tc:IRDFileNumber
ird_tc:CompanyInformationAbstract -> ird_tc:BasisPeriodStartDate
ird_tc:CompanyInformationAbstract -> ird_tc:BasisPeriodEndDate
ird_tc:CompanyInformationAbstract -> ird_tc:AccountingPeriodStartDate
ird_tc:CompanyInformationAbstract -> ird_tc:AccountingPeriodEndDate
ird_tc:CompanyInformationAbstract -> ird_tc:YearOfAssessment
ird_tc:CompanyInformationAbstract -> ird_tc:PrincipalBusinessActivity
ird_tc:CompanyInformationAbstract -> ird_tc:HongKongStandardIndustrialClassificationCode
ird_tc:CompanyInformationAbstract -> ird_tc:PrivateCompany
ird_tc:CompanyInformationAbstract -> ird_tc:CurrencyUsed
ird_tc:CompanyInformationAbstract -> ird_tc:NameOfProductionSoftware
ird_tc:CompanyInformationAbstract -> ird_tc:ConversionRate
ird_tc:CompanyInformationAbstract -> ird_tc:PreferredLanguageForFutureCorrespondence
ird_tc:CompanyInformationAbstract -> ird_tc:AccountsPreparedAtConsolidatedLevel
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 納税人名稱。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 公司名稱
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 公司秘書費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 補償費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 電腦費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 建築收入
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 顧問費
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 顧問費支出是指因獲得管理/行政或專業服務而支付的款項,不論是已支付或是應累算的款項。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 顧問費收入
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 敘明每名收款人的(1)全名和地址、香港身分證號碼/商業登記號碼、(2)支付款額和(3)分包服務性質的詳情。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 承包人及分判承包人費用的詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 承包費
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 承包費是指支付或應支付予承包工程或服務人士的費用。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 兑換率
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 說明一外幣換算為港幣所採用的兑換率。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 銷售商品成本或銷售成本
References  
Presentation ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_WorkInProgressClosingBalance
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:CostOfGoodsSoldCostOfSales
ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_FinishedGoodsClosingBalance
ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_FinishedGoodsOpeningBalance
ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_FinishedGoodsPurchased
ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_RawMaterialClosingBalance
ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_RawMaterialOpeningBalance
ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_RawMaterialPurchased
ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_WorkInProgressOpeningBalance
ird_tc:CostOfGoodsSoldCostOfSales -> ird_tc:CostOfGoodsSoldCostOfSales_WorkInProgressPurchased
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 銷售商品成本或銷售成本,製成品期末餘額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 銷售商品成本或銷售成本,製成品期初餘額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 銷售商品成本或銷售成本,製成品採購總值
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 銷售商品成本或銷售成本,原料期末餘額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 銷售商品成本或銷售成本,原料期初餘額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 銷售商品成本或銷售成本,原料採購總值
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 銷售商品成本或銷售成本,半製成品期末餘額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 銷售商品成本或銷售成本,半製成品期初餘額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 銷售商品成本或銷售成本,半製成品採購總值
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 採用的貨幣
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 你是否有根據《税務條例》第40AB條及附表17A,在本課税年度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。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 非人壽保險業務未滿期的保費減少
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 非由人壽保險基金支付的可扣除支出或開支
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 申索扣除還原租賃處所的費用
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 在某些條件獲符合的情況下,申索扣除在租約的租期結束時(或該租約提前終止時),將該租約下的處所還原至其原來狀況的費用(包括該承租人為解除其還原責任而繳付(或須繳付)予該租約下的出租人的任何款額)。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 在符合根據《税務條例》第16(2)(g)條所訂的情況下,有關申索扣除向非香港相聯法團借款的利息支出。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 你是否在本課税年度申索扣除監管資本證券所產生的分派。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 監管資本證券所產生分派的扣除
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 你在本課税年度是否有根據《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。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 提供推定應評税利潤的計算表以及每名非居港者、特定目的工具、基金、特定目的實體、家族投資控權工具及家族特定目的實體(如適用)的名稱及地址。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 折舊
References  
Presentation ird_tc:Depreciation -> ird_tc:DepreciationPPE
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Depreciation
ird_tc:Depreciation -> ird_tc:DepreciationOthers
ird_tc:Depreciation -> ird_tc:DepreciationROUAssets
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 折舊免税額 [abstract]
References  
Presentation ird_tc:DepreciationAllowanceAbstract -> ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance
ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:DepreciationAllowanceAbstract
ird_tc:DepreciationAllowanceAbstract -> ird_tc:DepreciationAllowancesPoolingTotalSaleProceeds
ird_tc:DepreciationAllowanceAbstract -> ird_tc:DepreciationAllowancesPoolingTotalAnnualAllowance
ird_tc:DepreciationAllowanceAbstract -> ird_tc:DepreciationAllowancesPoolingTotalBalancingAllowance
ird_tc:DepreciationAllowanceAbstract -> ird_tc:DepreciationAllowancesPoolingTotalBalancingCharge
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 折舊免税額 資產購置詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 折舊免税額 資產出售詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 10%聚合組折舊免税額 新購置資產
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 10%聚合組折舊免税額 每年免税額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 10%聚合組折舊免税額 結餘免税額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 10%聚合組折舊免税額 結餘課税
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 10%聚合組折舊免税額 初期免税額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 10%聚合組折舊免税額 出售得款
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 20%聚合組折舊免税額 新購置資產
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 20%聚合組折舊免税額 每年免税額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 20%聚合組折舊免税額 結餘免税額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 20%聚合組折舊免税額 結餘課税
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 20%聚合組折舊免税額 初期免税額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 20%聚合組折舊免税額 出售得款
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 30%聚合組折舊免税額 新購置資產
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 30%聚合組折舊免税額 每年免税額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 30%聚合組折舊免税額 結餘免税額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 30%聚合組折舊免税額 結餘課税
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 30%聚合組折舊免税額 初期免税額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 30%聚合組折舊免税額 出售得款
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 折舊免税額 聚合組每年免税額總額
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:DepreciationAllowanceAbstract -> ird_tc:DepreciationAllowancesPoolingTotalAnnualAllowance
ird_tc:DepreciationAllowancesPoolingTotalAnnualAllowance -> ird_tc:DepreciationAllowancesPooling10AnnualAllowance
ird_tc:DepreciationAllowancesPoolingTotalAnnualAllowance -> ird_tc:DepreciationAllowancesPooling20AnnualAllowance
ird_tc:DepreciationAllowancesPoolingTotalAnnualAllowance -> ird_tc:DepreciationAllowancesPooling30AnnualAllowance
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 《税務條例》第39D(2)條訂明,凡任何人停止經營行業,而以出售等方法處理機械或工業裝置,所得的款項如較有關聚合組的遞減價值為少,就須要把結餘免税額給予該人士,款額相等於該差額。只有在這個情況下,結餘免税額才可以給予納税人-其他任何時間出售資產的所得款項,只可以從聚合組中減除。但根據《税務條例》第39D(3)條,如機械或工業裝置在行業結束時轉移給繼承人,而他又根據第39B(7)條接收了這些機械或工業裝置的遞減價值,讓與人就不會獲得結餘免税額。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 折舊免税額 聚合組結餘免税額總額
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:DepreciationAllowanceAbstract -> ird_tc:DepreciationAllowancesPoolingTotalBalancingAllowance
ird_tc:DepreciationAllowancesPoolingTotalBalancingAllowance -> ird_tc:DepreciationAllowancesPooling10BalancingAllowance
ird_tc:DepreciationAllowancesPoolingTotalBalancingAllowance -> ird_tc:DepreciationAllowancesPooling20BalancingAllowance
ird_tc:DepreciationAllowancesPoolingTotalBalancingAllowance -> ird_tc:DepreciationAllowancesPooling30BalancingAllowance
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 凡出售得款超過聚合組的遞減價值(即不只限於結束行業而出售機械或工業裝置的情況),就須要繳付結餘課税;但根據《税務條例》第39D(3)條,如機械或工業裝置在行業結束時轉移給繼承人,而他又根據《税務條例》第39B(7)條接收了這些機械或工業裝置的遞減價值,讓與人就無須繳付結餘課税。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 折舊免税額 聚合組結餘課税總額
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:DepreciationAllowancesPooling20BalancingCharge
ird_tc:DepreciationAllowancesPoolingTotalBalancingCharge -> ird_tc:DepreciationAllowancesPooling30BalancingCharge
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 折舊免税額 聚合組初期免税額總額
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:DepreciationAllowanceAbstract -> ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling10InitalAllowance
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling20InitalAllowance
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling30InitalAllowance
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:TaxWrittenDownValueBroughtForwardPooling10
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:TaxWrittenDownValueCarriedForwardPooling10
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:TaxWrittenDownValueBroughtForwardPooling20
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:TaxWrittenDownValueCarriedForwardPooling20
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:TaxWrittenDownValueBroughtForwardPooling30
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:TaxWrittenDownValueCarriedForwardPooling30
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling10Addition
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling10SaleProceeds
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling20Addition
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling20SaleProceeds
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling30Addition
ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance -> ird_tc:DepreciationAllowancesPooling30SaleProceeds
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 折舊免税額 聚合組出售得款總額
References  
Presentation ird_tc:DepreciationAllowanceAbstract -> ird_tc:DepreciationAllowancesPoolingTotalSaleProceeds
ird_tc:DepreciationAllowancesPoolingTotalSaleProceeds -> ird_tc:DepreciationAllowanceAdditionDetails
ird_tc:DepreciationAllowancesPoolingTotalSaleProceeds -> ird_tc:DepreciationAllowanceDisposalDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 其他資產折舊
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 物業、工業裝置及設備折舊
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 使用權資產折舊
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 折舊
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 詳細資料 [line items]
References  
Definition ird_tc:PartnerInformationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:DetailedInformationLineItems
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:BIR52ProprietorPartnerDateEntered
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:BIR52ProprietorPartnerHKIDOrBRNumber
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:BIR52ProprietorPartnerProfitLossSharingRatio
ird_tc:DetailedInformationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_tc:BIR52ProprietorPartnerFullName
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:BIR52ProprietorPartnerMPF
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 提供環保車輛的開支,及有關售賣得益的詳情。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 環保車輛開支及售賣得益的詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 提供環保裝置的開支,及有關售賣得益的詳情,包括於2018/19課税年度尚未扣除(而可於該年度獲全數扣除)的任何環保裝置開支的部分。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 環保裝置開支及售賣得益的詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 提供環保機械的開支,及有關售賣得益的詳情。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 環保機械開支及售賣得益的詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 董事薪酬
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 董事薪酬包括董事袍金和任何相似性質的項目。在海外或內地工作的董事薪酬也須包括在內。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 處置按公平價值計入其他綜合收益之金融資產的收益
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 處置固定資產的收益
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 處置按攤銷成本計入之投資證券的收益
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 處置證券的收益
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 處置按公平價值計入其他綜合收益之金融資產的虧損
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 處置固定資產的虧損
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 處置按攤銷成本計入之投資證券的虧損
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 處置證券的虧損
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 股息收入
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 股息收入是指從公司持有的股票中獲分派的所有應收或已收的股息收入,並已在財務報表中入帳。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 慈善捐款
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Donations
ird_tc:Donations -> ird_tc:ApprovedCharitableDonationsDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 慈善捐款加回
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 你是否選擇把一次性調整的款額分5筆等額計算為你就本課税年度及其後連續4 個課税年度的收入或虧損。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 家族的具資格單一家族辦公室
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 如你是一間具資格單一家族辦公室,在有關課税年度的評税基期內管理一間或多於一間家族投資控權工具(「家控工具」),而該等家控工具可根據《税務條例》附表16E受惠於利得税寬減,你必須提交以下資料:(1)你所管理的家控工具的總數目。由你在香港所管理、並可受惠於利得税寬減的家控工具的數目設有上限,不可多於50個。如超過此上限,你可選擇就當中的50個家控工具申請利得税寬減;(2)由你在香港所管理的每一間家控工具的名稱、地址及商業登記號碼(如有的話);及 (3) 你是否已符合《税務條例》附表 16E第11條所訂的指明淨資產值規則。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 應酬費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 匯兑收益
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 第一階段及第二階段預期信用損失的匯兑收益
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 第一階段及第二階段預期信用損失的匯兑收益
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 第三階段預期信用損失的匯兑收益
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 匯兑損失
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 第一階段及第二階段預期信用損失的匯兑損失
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 第三階段預期信用損失的匯兑損失
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 第一階段及第二階段預期信用損失的匯兑損失
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 有關根據《豁免利得税(利息收入)令》獲豁免繳付利得税的利息收入實額,該等利息收入得自在香港存放於認可機構(如銀行或接受存款公司)的存款。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 獲豁免銀行利息收入
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 股息收入是指從公司持有的股票中獲分派的所有應收或已收的股息收入,並已在財務報表中入帳。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 獲豁免股息收入
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 第一階段及第二階段的本年入帳預期信用損失
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 第一階段及第二階段的本年入帳預期信用損失
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 第三階段的本年入帳預期信用損失
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 資本性質的固定資產支出
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 提供非住用建築物翻修的支出詳情、其地點及該年度的用途。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 建築物翻修開支詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 有關根據《税務條例》第16F條申索扣除的建築物翻修開支,非財務報表內所記的開支總額。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 建築物翻修開支
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:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnBuildingRefurbishmentTaxAdjustment
ird_tc:ExpenditureOnBuildingRefurbishmentTaxAdjustment -> ird_tc:ExpenditureOnBuildingRefurbishmentDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 電腦硬件及軟件開支詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 電腦硬件及軟件開支
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 在確定應課税利潤時,可予扣除根據《税務條例》第16G(6)條所訂明的任何固定資產方面的指明資本開支。為方便起見,該等開支分類為「電腦硬件及軟件」。
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:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnComputerHardwareAndSoftwareTaxAdjustment
ird_tc:ExpenditureOnComputerHardwareAndSoftwareTaxAdjustment -> ird_tc:ExpenditureOnComputerHardwareAndSoftwareDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 版權開支
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 根據《税務條例》第16EA及16EC條申索扣除購入版權的指明資本開支。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 有關根據《税務條例》第16I(2)條申索扣除為提供環保車輛的指明資本開支。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 環保車輛開支
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 有關根據《税務條例》第16I(3)條(適用於任何2018/19以前的課税年度和其後連續4個課税年度)、第16I(3A)條(只適用於2018/19的課税年度)或第16I(3B)條(適用於2018/19及以後的課税年度)申索扣除為建造環保裝置的指明資本開支。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 環保裝置開支
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 有關根據《税務條例》第16I(2)條申索扣除為提供環保機械的指明資本開支。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 環保機械開支
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:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnEnvironmentalProtectionMachineryTaxAdjustment
ird_tc:ExpenditureOnEnvironmentalProtectionMachineryTaxAdjustment -> ird_tc:DetailsOfExpenditureIncurredOnAndProceedsFromTheSaleOfEnvironmentalProtectionMachinery
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 根據《税務條例》第16E及16EC條申索扣除購買專利權的資本開支。該等開支包括就購買而招致的法律開支及估價費用。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 專利權開支
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 表演者的經濟權利開支
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 根據《税務條例》第16EA及16EC條申索扣除購入表演者的經濟權利的指明資本開支。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 在確定應課税利潤時,可予扣除根據《税務條例》第16G(6)條所訂明的任何固定資產方面的指明資本開支。為方便起見,該等開支分類為「訂明製造機械或工業裝置」。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 訂明製造機械或工業裝置開支
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:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnPrescribedManufacturingMachineryOrPlantTaxAdjustment
ird_tc:ExpenditureOnPrescribedManufacturingMachineryOrPlantTaxAdjustment -> ird_tc:ExpenditureOnPresribedManufacturingMachineryOrPlantDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 訂明製造機械或工業裝置開支詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 受保護的布圖設計(拓樸圖)權利開支
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 根據《税務條例》第16EA及16EC條申索扣除購入受保護的布圖設計(拓樸圖)權利的指明資本開支。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 受保護植物品種權利開支
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 根據《税務條例》第16EA及16EC條申索扣除購入受保護的植物品種權利的指明資本開支。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 註冊外觀設計開支
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 根據《税務條例》第16EA及16EC條申索扣除購入註冊外觀設計的指明資本開支。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 註冊商標開支
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 根據《税務條例》第16EA及16EC條申索扣除購入註冊商標的指明資本開支。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 根據《税務條例》第16E及16EC條申索扣除購買工業知識的權利的資本開支。該等開支包括就購買而招致的法律開支及估價費用。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 工業知識的權利開支
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 人壽保險基金支付的開支支出或虧損
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 為關聯實體支付而沒有補收的費用
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 你是否一間家族特定目的實體,其實益權益由合資格家族投資控權工具享有。一間由合資格家族投資控權工具持有實益權益(不論是直接或間接持有)的家族特定目的實體可享有利得税税務寬免。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 金融機構收取的費用及佣金收入
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 非人壽保險業務從承保利潤╱(虧損)扣除的財務費用
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 固定資產購置總額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 固定資產出售總額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 固定資產註銷總額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 申請税收抵免的外地税款
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 已繳付的外地税款
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 已繳付的外地預扣税款
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 運費及交通費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 經損益以公平價值衡量的金融資產收益
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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)
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 出售或處置符合資格的債務票據的收益或利潤
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GainOrProfitOnSaleOrDisposalOfAQualifyingDebtInstrument
ird_tc:GainOrProfitOnSaleOrDisposalOfAQualifyingDebtInstrument -> ird_tc:GainOrProfitOnSaleOrDisposalOfAQualifyingDebtInstrumentDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 出售或處置符合資格的債務票據的收益或利潤的詳情
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 另表詳列每一項你持有的合資格債務票據的(1)發行編號、發行日期、到期日期,(2)你與發債人的關係,(3)所得自的收益或利潤,(4)在香港聯合交易所的編號(如適用)及(5)香港金融管理專員承認的信貸評級機構於評税基期終結時給予的信貸評級。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 總入息
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 總入息是指不論是否得自主要業務活動的所有種類的入息,包括但不限於銷售及其他一般業務入息、從銷售資本資產所得收入和其他無須課税入息。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 人壽保險業務直接承保的保費總額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 人壽再保險業務的保費總額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 非人壽保險業務直接承保的保費總額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 非人壽再保險業務的保費總額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 毛利/毛虧損一般是指營業額和銷貨成本的差額。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 毛利(毛虧損)
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 手續費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 對沖收益
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 對沖虧損
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 租購 [abstract]
References  
Presentation ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:HirePurchaseAbstract
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseRate
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseInitialAllowance
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseAnnualAllowance
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseBalancingAllowance
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseOpeningBalance
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseBalancingCharge
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseClosingBalance
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseAddition
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseDisposal
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseCapitalRepaymentCurrent
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseCapitalRepaymentAccumulated
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseWDVBroughtForward
ird_tc:HirePurchaseAbstract -> ird_tc:HirePurchaseWDVCarriedForward
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 租購購置
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:HirePurchaseAddition
ird_tc:HirePurchaseAddition -> ird_tc:HirePurchaseAdditionDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 租購購置詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 租購 每年免税額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 租購 結餘免税額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 租購 結餘課税
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 租購累計償還本金
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 租購本期償還本金
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 租購期末餘額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 租購出售
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:HirePurchaseDisposal
ird_tc:HirePurchaseDisposal -> ird_tc:HirePurchaseDisposalDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 租購出售詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 租購 初期免税額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 租購利息
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 租購期初餘額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 租購率
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 租購承前遞減價值
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 租購結轉遞減價值
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 帳目是否由香港執業單位核數
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 「香港執業單位」是指(i)如某執業會計師的本身姓名根據《專業會計師條例》(第50章)第22(2)條註冊,而該會計師以該姓名獨自從事會計執業——該會計師;(ii)以根據《會計及財務匯報局條例》(第588章)(「《會財局條例》」)第2A部第2分部註冊的某事務所名稱獨自從事會計執業的執業會計師;(iii)以合夥方式從事會計執業及根據《會財局條例》第2A部第2分部註冊的執業會計師事務所;或(iv)指根據《會財局條例》第2A部第3分部註冊為執業法團的公司。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 香港標準行業分類的行業編碼
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 工業建築物免税額 資產購置
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:IBAAddition
ird_tc:IBAAddition -> ird_tc:IBAAdditionDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 工業建築物免税額 資產購置詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 工業建築物免税額 每年免税額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 工業建築物免税額 結餘免税額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 工業建築物免税額 結餘課税
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 工業建築物免税額 期末成本
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 工業建築物免税額 資產出售
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:IBADisposal
ird_tc:IBADisposal -> ird_tc:IBADisposalDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 工業建築物免税額 資產出售詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 工業建築物免税額 初期免税額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 工業建築物免税額 期初成本
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 工業建築物免税額 承前遞減價值
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 工業建築物免税額 結轉遞減價值
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 工業建築物免税額 購置年度
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 工業建築物免税額 首次使用年度
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務局檔案號碼
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務局檔案號碼。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 應評税利潤╱經調整的虧損是否包括任何得自「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。
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
ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:IncludeAnyInterestProfitsLossArisingFromShortMediumTermDebtInstruments
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 另表詳列每一項你持有的「短期債務票據」和「中期債務票據」的發行編號、發行日期、到期日期、你與發債人的關係、所得自的利息、利潤或虧損和截至評税基期終結時由獲金融管理專員承認的信貸評級機構給予的信貸評級。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 「一次性調整的款額」是指 (a) 就人壽保險業務而言 ─ 指按以下方式所得的款額:開始實施「風險為本」資本制度當日的人壽保險業務基金減去緊接該日前的 人壽保險業務基金的淨資產值; (b) 就非人壽長期保險業務而言 ─ 指按以下方式所得的款額:開始實施「風險為本」資本制度當日的非人壽長期保險業務基金減去 緊接該日前的非人壽長期保險業務基金的淨資產值; (c) 就一般保險業務而言 ─ 指按以下方式所得的款額:從在緊接開始實施「風險為本」資本制度日期前的未過期風險儲備金中,扣 除在開始實施「風險為本」資本制度當日可歸因於香港一般保險業務的保費負債; (d)就合資格保險業務而言 — 指按以下方式所得的款額:從在緊接開始實施「風險為本」資本制度日期前的未過期風險儲備金中, 扣除在開始實施「風險為本」資本制度當日可歸因於合資格保險業務的保費負債。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 轉讓收取入息的權利產生的收入
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 根據雙重課税協定申請豁免税款的收入或利潤
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 依據未被納入應評税利潤或經調整的虧損內之收入或利潤安排申索的税務寬免。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 非人壽保險業務的未滿期保費增加
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 工業建築物免税額 [abstract]
References  
Presentation ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:IndustrialBuildingAllowanceAbstract
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAInitalAllowance
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAAnnualAllowance
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBABalancingAllowance
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBABalancingCharge
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAOpenCost
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBACloseCost
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAYearOfFirstUse
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAYearOfAcquisition
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAAddition
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBADisposal
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAWDVBroughtForward
ird_tc:IndustrialBuildingAllowanceAbstract -> ird_tc:IBAWDVCarriedForward
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 工業建築物免税額╱商業建築物免税額╱折舊免税額╱租購 [abstract]
References  
Presentation ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:DepreciationAllowanceAbstract
ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:IndustrialBuildingAllowanceAbstract
ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:CommercialBuildingAllowanceAbstract
ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:HirePurchaseAbstract
ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:FixedAssetAdditionsTotal
ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:FixedAssetDisposalTotal
ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract -> ird_tc:FixedAssetWrittenOffTotal
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 安裝成本
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 保險
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 開始實施「風險為本」資本制度以釐定資本要求的保險公司
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 你是否一間在本評税基期開始實施「風險為本」資本制度以釐定資本要求的保險公司。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 知識產權費用是指:- (a)因使用其知識產權(如電影片膠卷或電視片膠卷或紀錄帶、錄音、專利權、設計、註冊商標、版權物料、*集成電路的布圖設計(拓樸圖)、*表演者權利、*植物品種權利、秘密工序、方程式及電腦軟件等)而支付給知識產權持有人(無論是否居住於香港的人士)的特許權使用費,不論是已支付或是應累算的費用;及 (b)*因轉讓或協議轉讓表演者權利而支付給表演者或籌辦人的費用,而有關的表演者權利是與該表演者在2018 年6 月29 日 或之後在香港作出的表演有關的,不論是已支付或是應累算的費用。 (註有「*」的項目適用於在2018年6月29日或之後支付或累算的款項)
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 知識產權費用
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 利息開支
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 利息開支包括銀行利息,分期付款利息,公司與公司之間所付的利息,按揭貸款利息,信託收據利息和任何相似性質的項目。
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:ProfitsAndLossExpensesAbstract -> ird_tc:InterestExpenses
ird_tc:InterestExpenses -> ird_tc:InterestPaidOrPayableDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 租賃負債的利息開支
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 符合資格的債務票據的利息收入
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:InterestIncomeFromAQualifyingDebtInstrument
ird_tc:InterestIncomeFromAQualifyingDebtInstrument -> ird_tc:InterestIncomeFromAQualifyingDebtInstrumentDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 符合資格的債務票據的利息收入詳情
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 另表詳列每一項你持有的合資格債務票據的(1)發行編號、發行日期、到期日期,(2)你與發債人的關係,(3)所得自的收益或利潤,(4)在香港聯合交易所的編號(如適用)及(5)香港金融管理專員承認的信貸評級機構於評税基期終結時給予的信貸評級。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 香港銀行存款利息收入
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 香港以外銀行存款利息收入
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 來自法團(金融機構除外)集團內部融資業務的利息收入
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 已付或應付利息的詳情,包括貸款人的名稱、地址、你與貸款人的關係、借取貸款目的、向貸款人提供的抵押,以及你申索扣除利息所依據的特定條件(指《税務條例》第16(2)條開列的條件)。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 已付或應付利息的詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 2018年4月1日或之後發行而根據《税務條例》第14A(4)條所定義為合資格債務票據的有關利息、利潤或收益,而你不是該債務票據的發債人的相聯者。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 過時存貨註銷撥回損益表
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 過時存貨註銷撥回損益表
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 過時存貨準備註銷
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 過時存貨準備註銷
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 需要加回的項目 [abstract]
References  
Presentation ird_tc:TaxAdjustmentAbstract -> ird_tc:ItemsToBeAddedBackAbstract
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:AmortisationOfIntangibleAssetsTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:DepreciationTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:StampDutyTransferOfSharesTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:StampDutyNewTenancyAgreementTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:ExpenditureOfFixedAssetsInCapitalNatureTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:ExpensesPaidOnBehalfOfRelatedEntitiesWithoutRechargeTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:ProvisionGeneralBadDebtsTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:ExpectedCreditLossesChargedStage1AndStage2TaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:ExchangeLossStage1And2ExpectedCreditLossesTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:NonDeductibleExchangeLossTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:ProvisionGeneralInventoryObsolescenceTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:NonDeductibleForeignWithholdingTaxPaidTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:NonDeductibleInterestExpensesTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:NonDeductibleLegalAndProfessionalFeesTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:PenaltyAndFinesTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:DonationsAddBackTaxAdjustment
ird_tc:ItemsToBeAddedBackAbstract -> ird_tc:ShareOfLossOfInvestmentsInAssociateSOrJointVentureSTaxAdjustment
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 需要扣減的項目 [abstract]
References  
Presentation ird_tc:TaxAdjustmentAbstract -> ird_tc:ItemsToBeDeductedAbstract
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:OffshoreInterestIncomeTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:OtherOnshoreButNotTaxableInterestIncomeTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:ExchangeGainFromStage1And2ExpectedCreditLossesTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:NonTaxableExchangeGainTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:ExemptBankInterestIncomeTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:ExemptDividendIncomeTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:BadDebtsWriteBackGeneralTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:BadDebtsWrittenOffGeneralTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:ProfitsFromSaleOfLandPropertiesInHongKongExcludedFromAssessableProfitsTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:ShareOfProfitsOfInvestmentsInAssociateSOrJointVentureSTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:InventoryObsolescenceWriteBackTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:InventoryObsolescenceWrittenOffTaxAdjustment
ird_tc:ItemsToBeDeductedAbstract -> ird_tc:ProfitsFromSaleOfCapitalAssetsOtherThanLandedPropertiesInHongKongExcludedFromTheAssessableProfitsOrAdjustedLossTaxAdjustment2024
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 動產的租賃費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 敘明每名收款人的(1)全名和地址、香港身分證號碼/商業登記號碼、(2)支付款額和(3)服務性質的詳情。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 法律及其他專業費用詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 法律及專業費用
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:LegalAndProfessionalFee
ird_tc:LegalAndProfessionalFee -> ird_tc:LegalAndOtherProfessionalFeePaymentsDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 特許及會員費用
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 評税基期開始的人壽保險基金盈餘額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 評税基期結束的人壽保險基金盈餘額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 貸款利息收入
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 2018年4月1日之前發行的長期票據
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 「一次性調整的款額」是指 (a) 就人壽保險業務而言 ─ 指按以下方式所得的款額:開始實施「風險為本」資本制度當日的人壽保險業務基金減去緊接該日前的 人壽保險業務基金的淨資產值; (b) 就非人壽長期保險業務而言 ─ 指按以下方式所得的款額:開始實施「風險為本」資本制度當日的非人壽長期保險業務基金減去 緊接該日前的非人壽長期保險業務基金的淨資產值; (c) 就一般保險業務而言 ─ 指按以下方式所得的款額:從在緊接開始實施「風險為本」資本制度日期前的未過期風險儲備金中,扣 除在開始實施「風險為本」資本制度當日可歸因於香港一般保險業務的保費負債; (d)就合資格保險業務而言 — 指按以下方式所得的款額:從在緊接開始實施「風險為本」資本制度日期前的未過期風險儲備金中, 扣除在開始實施「風險為本」資本制度當日可歸因於合資格保險業務的保費負債。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 經損益以公平價值衡量的金融資產虧損
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 管理費
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 管理費支出是指因獲得管理/行政或專業服務而支付的款項,不論是已支付或是應累算的款項。樓宇管理費不應包括在內。
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:ManagementFee
ird_tc:ManagementFee -> ird_tc:ManagementFeePaymentsDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 管理費收入
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ManagementFeeIncome
ird_tc:ManagementFeeIncome -> ird_tc:ManagementFeeReceivedDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 敘明每名收款人的(1)全名和地址、香港身分證號碼/商業登記號碼、(2)支付款額和(3)服務性質的詳情。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 管理費詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 管理費收入詳情
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 提供每項金額的詳情,顯示各付款人的全名和地址,以及各付款人的香港身分證號碼或商業登記號碼(如有的話)。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 有關申索扣除根據《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。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 為東主或每位合夥人提供(1)姓名,香港身分證號碼,及(2)作出的強制性供款金額。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 為東主或合夥人作出的強制性供款詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 強制性公積金供款
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 製造收入
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 市場推廣費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 醫療費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 會員費收入
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 汽車開支
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 生產軟件的名稱
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 由軟件自動輸入。 [參考]
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 人壽保險業務的申索淨額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 非人壽保險業務的申索淨額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 非人壽保險業務從承保利潤╱(虧損)扣除的淨佣金開支
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 人壽保險業務的淨佣金開支
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 非人壽保險業務賺取的淨保費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 人壽保險業務直接承保的淨保費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 人壽再保險業務的淨保費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 非人壽保險業務直接承保的淨保費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 非人壽再保險業務的淨保費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 不可扣除的匯兑損失
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 不可扣除的已支付外地預扣税款
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 不可扣除的的利息開支
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 不可扣除的的法律及專業費用
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 人壽保險基金支付的不能扣除支出、開支或虧損
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 你是否曾因使用╱轉讓在《税務條例》第15(1)(a)、(b)、(ba) 或 (bb) 條所列舉的知識產權而付款予非居住於香港的人士,不論該款項是已支付或應累算。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
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:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:NonResidentRoyaltyPaymentS15
ird_tc:NonResidentRoyaltyPaymentS15 -> ird_tc:RoyaltyPaymentToNonResidentRecipientDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 無須課税的匯兑收益
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 辦公用品
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 離岸利息收入
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 未被納入應評税利潤或經調整的虧損內的離岸利潤。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 未被納入的離岸利潤
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 該款項仍需計入「未被納入的離岸利潤」的合計金額。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 該款項仍需計入「未被納入的離岸利潤」的合計金額。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 期初存貨是指所有種類的期初存貨的總額,包括原料、半製成品和製成品。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 期初存貨
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 其他銷售商品成本或銷售成本
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:OtherCostOfGoodsSoldCostOfSales
ird_tc:OtherCostOfGoodsSoldCostOfSales -> ird_tc:OtherCostOfGoodsSoldCostOfSales_DirectLabor
ird_tc:OtherCostOfGoodsSoldCostOfSales -> ird_tc:OtherCostOfGoodsSoldCostOfSales_HandlingCharges
ird_tc:OtherCostOfGoodsSoldCostOfSales -> ird_tc:OtherCostOfGoodsSoldCostOfSales_ManufacturingExpenses
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 其他銷售商品成本或銷售成本, 直接人工
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 其他銷售商品成本或銷售成本, 手續費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 其他銷售商品成本或銷售成本, 製造費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 該款項不包括合資格債務票據的利息收入和獲豁免銀行利息收入。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 其他在岸但不須課税的利息收入
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 其他税務調整 [abstract]
References  
Presentation ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnEnvironmentalProtectionInstallationTaxAdjustment
ird_tc:TaxAdjustmentAbstract -> ird_tc:OtherTaxAdjustmentsAbstract
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ApprovedCharitableDonationsTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnBuildingRefurbishmentTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnComputerHardwareAndSoftwareTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnPrescribedManufacturingMachineryOrPlantTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnEnvironmentalProtectionMachineryTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnEnvironmentFriendlyVehiclesTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnPatentRightsTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnRightsToKnowHowTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnCopyrightsTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnPerformersEconomicRightsTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnProtectedLayoutDesignTopographyRightsTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnProtectedPlantVarietyRightsTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnRegisteredDesignsTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenditureOnRegisteredTrademarksTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:TransferPricingAdjustmentTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:InterestProfitsGainsFromQualifyingDebtInstrumentsIssuedOnOrAfter1April2018ExemptedTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:OutgoingOrExpenseChargedAgainstLifeInsuranceFundTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpenseDisbursementOrLossChargedAgainstLifeInsuranceFundTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:OutgoingOrExpensesNotChargedAgainstLifeInsuranceFundTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ReceiptOfCapitalNatureOrTransferFromReserveCreditedToLifeInsuranceFundTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:AllowancesOfLifeInsuranceCorporationProvidedUnderPart6OfIROTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:DeemedAssessableProfitsUnderS231aLifeInsuranceBusinessTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:LifeInsuranceFundSurplusAtBeginningBasisPeriodTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:LifeInsuranceFundSurplusAtEndBasisPeriodTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:AdjustedSurplusForTheYearLifeInsuranceBusinessTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:AppropriationOfProfitOrTransferToReserveChargedAgainstFundToPolicyHoldersNotChargedAgainstFundLifeInsuranceBusinessTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:NonDeductibleOutgoingExpenseDisbursementOrLossChargedAgainstLifeInsuranceFundTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:DeductibleOutgoingExpensesNotChargedAgainstLifeInsuranceFundTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ProfitsNotBeingProfitsFromBusinessOfInsuranceOtherThanLifeInsuranceAndNotCreditedToLifeInsuranceFundTaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpectedCreditLossesAdjustmentToOpeningBalanceDueToAdoptionOfHKFRS9Stage1And2TaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ExpectedCreditLossesAdjustmentToOpeningBalanceDueToAdoptionOfHKFRS9Stage3TaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:LongTermInstrumentsIssuedBefore1April2018TaxAdjustment
ird_tc:OtherTaxAdjustmentsAbstract -> ird_tc:ShortMediumTermInstrumentsIssuedBefore1April2018InterestGainTaxHalfTaxRateTaxAdjustment
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 人壽保險基金支付的支出或開支
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 非由人壽保險基金支付的任何支出或開支
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 合夥人的資料 [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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 合夥人 [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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 罰款
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 罰款
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 你在本課税年度是否為非香港居民人士設於香港的常設機構。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 非香港居民人士設於香港的常設機構
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:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPerson
ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPerson -> ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPersonDetails
ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPerson -> ird_tc:TransactionsWithOtherPartsNonHongKongResidentPerson
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 就施行《税務條例》第50AAK條,如屬非香港居民人士設於香港的常設機構,須提供:(i) 就每筆由非香港居民人士提供予常設機構的資金,敘明資金款額、性質、利率及該課税年度的利息開支;(ii) 歸屬於常設機構而成本是零的權益資本的款額及其計算表;(iii) 資本歸屬税務調整及其計算表。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 非香港居民人士設於香港的常設機構詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 東主或合夥人的個人資料 [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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 簽署之核數師報告書的執業會計師的執業證書編號
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 「執業會計師」是指憑藉《專業會計師條例》第22條註冊為會計師並持有根據《會財局條例》第20AAD或20AAI條發出的執業證書的人。簽署之核數師報告書的執業會計師的執業證書編號,可在有關核數師報告書擷取。如核數師報告書未載有有關資料,你應向相關執業會計師索取。你亦可參考會計及財務匯報局官方網頁上的執業會計師紀錄冊。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 未來通信的首選語言
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 人壽保險業務直接承保的保費分出予再保險人
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 人壽再保險業務的保費分出予再保險人
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 非人壽保險業務直接承保的保費分出予再保險人
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 非人壽再保險業務的保費分出予再保險人
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 主要業務性質
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 印刷及文具
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 私人公司
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 你是否一家私人公司。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 私人開支
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 在評税基期內你是否曾在中國內地涉及加工貿易。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 中國內地加工貿易
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税前利潤(虧損)是指在綜合收益表/損益表上顯示的除税前純利/純虧損。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税前利潤(虧損)
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 利潤及虧損 支出 [abstract]
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:AdvertisingAndPromotions
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Agentfees
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:AmortisationOfIntangibleAssets
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:AnnualReturnFilingFee
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:AppropriationProfitTransferReserveChargedAgainstFundPolicyHoldersNotChargedAgainstFundLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:AuditorsRemuneration
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BadDebtProvisionDetails
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BadDebtWriteOffDetails
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BadDebtWriteBackSpecific
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BadDebtWrittenOffSpecific
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BankCharges
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BuildingManagementFee
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BusinessRegistrationFee
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ShareBasedPaymentCashSettled
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Cleaning
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Commission
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:CompanySecretarialFee
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:CompensationExpenses
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ConsultancyFee
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ContractorCharges
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:CostOfGoodsSoldCostOfSales
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Depreciation
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:DecreaseInUnearnedPremiumsNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ExchangeLossFromStage1And2ExpectedCreditLosses
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ExchangeLoss
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:DirectorRemuneration
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Donations
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Entertainment
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ShareBasedPaymentEquitySettledCompany
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ShareBasedPaymentEquitySettledGroupCoRecharge
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ShareBasedPaymentEquitySettledGroupCoNoRecharge
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Marketing
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ExchangeLossFromStage3ExpectedCreditLosses
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ExpectedCreditLossesChargedStage1And2
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ExpectedCreditLossesChargedStage3
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:FinanceCostsDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ForeignTaxPaid
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ForeignWithholdingTaxPaid
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:FreightAndTransportation
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:GeneralAdministrativeOrManagementExpensesDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ProvisionGeneralBadDebt
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ProvisionGeneralInventoryObsolescence
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:HandlingFees
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:HedgingLoss
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:HirePurchaseInterests
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:InstallationCosts
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Insurance
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:InterestExpensesLeaseLiabilities
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:InterestExpenses
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:LeasingChargesMovableProperties
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:LegalAndProfessionalFee
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ComputerExpenses
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:LicenceAndMembershipFees
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:DisposalLossFAFVTOCI
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:DisposalLossFixedAssets
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:DisposalLossInvestmentSecuritiesAmortisedCost
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:DisposalLossSecurities
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:LossFAAtFVTPL
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ManagementFee
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:MandatoryProvidentFundContribution
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:MedicalFees
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:PrivateExpenses
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:MotorVehicleExpenses
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:NetClaimsIncurredLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:NetClaimsIncurredNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:NetCommissionExpensesLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:NetCommissionExpensesDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:InventoryObsolescenceWriteBack
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:InventoryObsolescenceWrittenOff
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:OfficeSupplies
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:OtherCostOfGoodsSoldCostOfSales
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:OtherOutgoingsExpensesLossDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StaffPartnersSalary
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:PenaltyAndFines
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:PrintingAndStationery
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Samples
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ProvisionForUnexpiredRiskNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:RecruitmentExpenses
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:RentAndRates
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:AccountingServicesFee
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:RepairsAndMaintenance
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ResearchAndDevelopment
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ServiceCharges
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ShareBasedPaymentDetails
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ShareLossesAssociates
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ShareLossesJointVentures
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ProvisionSpecificBadDebt
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ProvisionSpecificInventoryObsolescence
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StaffBenefitsAndWelfare
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StaffSalaries
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StampDutyPropertyTransaction
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StampDutyNewTenancyAgreement
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StampDutyRenewalTenancyAgreement
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StampDutyTransferOfShares
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:StockExchangeAndListingCosts
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:SubContractorCharges
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:SubscriptionFee
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:SundryExpenses
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:TaxServicesFee
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:TrainingCosts
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:Travelling
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:UnderwritingLossNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:UtilitiesAndTelecommunications
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BadDebtWrittenOffGeneral
ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:BadDebtWriteBackGeneral
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 利潤及虧損 收入 [abstract]
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ManagementFeeIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:AgencyFeeIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:CommissionIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ConstructionIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ConsultancyFeeIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:DividendIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ExchangeGainFromStage1And2ExpectedCreditLosses
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ExchangeGainFromStage3ExpectedCreditLosses
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:FeeCommissionIncomeFinancialInstitution
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:DisposalGainFVTOCI
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:DisposalGainFixedAssets
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:DisposalGainInvestmentSecuritiesAmortisedCost
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:DisposalGainSecurities
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GainFAAtFVTPL
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GainOrProfitAccruedToACorporationOtherThanAFinancialInstitutionThroughOrFromTheCarryingOnAnIntraGroupFinancingBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GainOrProfitOnSaleOrDisposalOfAQualifyingDebtInstrument
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GrossPremiumFromLifeInsuranceBusinessDirectUnderwriting
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GrossPremiumsFromLifeReinsuranceBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GrossPremiumsFromNonLifeInsuranceBusinessDirectUnderwriting
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:GrossPremiumsFromNonLifeReinsuranceBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:HedgingGain
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:HireRentalSimilarChargesUseOfMovablePropertyHongKong
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:InterestIncomeHongKongBank
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:IncomeFromAssignmentOfRightToEarnIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:IncreaseInUnearnedPremiumsNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:InterestIncomeFromAQualifyingDebtInstrument
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:InterestIncomeReceivedByACorporationOtherThanAFinancialInstitutionThroughOrFromTheCarryingOnAnIntraGroupFinancingBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:LoanInterestIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ManufacturingIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:MembershipFeeIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:NetPremiumsEarnedNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:NetPremiumsFromLifeInsuranceBusinessDirectUnderwriting
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:NetPremiumsFromLifeReinsuranceBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:NetPremiumsFromNonLifeInsuranceBusinessDirectUnderwriting
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:NetPremiumsFromNonLifeReinsuranceBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:InterestIncomeNonHongKongBank
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:PremiumsCededToReinsurersForLifeInsuranceBusinessDirectUnderwriting
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:PremiumsCededToReinsurersForLifeReInsuranceBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:PremiumsCededToReinsurersForNonLifeInsuranceBusinessDirectUnderwriting
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:PremiumsCededToReinsurersForNonLifeReinsuranceBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:RentalIncomeImmovableAssetsHongKong
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ReversalOfExpectedCreditLossesStage1And2
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ReversalOfExpectedCreditLossesStage3
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:RoyaltyIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ServiceFeeIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ShareProfitsAssociates
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:SubscriptionIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:SubsidyFinancialAssistanceGovernmentGrant
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:TotalNetPremiumsLifeInsuranceBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:TradingIncome
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:UnderwritingProfitNonLifeInsuranceBusiness
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ShareProfitsJointVentures
ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ExchangeGain
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 有關按特惠税率課税的家族投資控權工具所持有實益權益(不論是直接或間接持有)的家族特定目的實體進行《税務條例》附表16E第16(3)條指明的交易而獲豁免的利潤。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR51
ref:Number 10.4
http://www.xbrl.org/2003/role/disclosureRef
ref:Name BIR52
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 非人壽保險業務的未過期風險準備
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 一般壞帳準備
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 一般壞帳準備
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 一般過時存貨準備
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 一般過時存貨準備
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 特別壞帳準備
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 特別過時存貨準備
References  
Presentation ird_tc:ProfitsAndLossExpensesAbstract -> ird_tc:ProvisionSpecificInventoryObsolescence
ird_tc:ProvisionSpecificInventoryObsolescence -> ird_tc:ChangeInMethodOfValuationOfInventoriesDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 採購總值是指採購所有存貨的總額,不管直接成本、直接費用或間接費用是否包括在內。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 採購總值
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 變更結帳日期的原因
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 離岸申報的理由
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 招聘開支
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 該款項包括招聘、招聘廣告及僱員推薦的行政開支。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 租金及差餉
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 香港不動產租金收入
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 維修及保養
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 研究和開發
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 研究和開發的詳情
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 提供研究和開發的開支,及售出其權利或因研究和開發而產生的權利的有關售賣得益的詳情。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 第一階段及第二階段的預期信用損失撥回
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 第三階段的預期信用損失撥回
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 特許權使用費收入
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 有關付款予非居住於香港的人士,不論該款項是已支付或應累算,每位收款人都必須提交姓名、身分(即個人、合夥公司或法團)、所支款額、知識產權類別,以及你為每位收款人提交利得税報税表 (BIR54) 的税務局檔案號碼。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 予非居住於香港的人士的特許權使用費詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 樣品
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 有關進行《税務條例》附表16C指明的類別的資產交易及其附帶交易而獲豁免的利潤金額。該利潤金額是由《税務條例》第20AM條所指的基金獲取並進行符合《税務條例》第20AN條的豁免條件。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 就持有子基金的開放式基金型公司,為每一子基金獲豁免的利潤總額提供計算表。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 附表 16C 及其附帶交易豁免詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 服務費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 服務費收入
References  
Presentation ird_tc:ProfitsAndLossIncomeAbstract -> ird_tc:ServiceFeeIncome
ird_tc:ServiceFeeIncome -> ird_tc:ServiceFeeReceivedDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 服務費收入收取的詳情
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 提供每項金額的詳情,顯示各付款人的全名和地址,以及各付款人的香港身分證號碼或商業登記號碼(如有的話)。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 以現金結算的以股份為基礎的支付
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 以股份為基礎的支付是指依香港會計師公會發出的香港財務報告準則第2號,在綜合收益表/損益表內扣除以股份為基礎的支付的數額。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 以股份為基礎支付的詳情
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 提供以股份為基礎的支付的詳情,就每個類別敘明有關數額及計算基準。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 以公司發行股份結算的以股份為基礎的支付
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 以股份為基礎的支付是指依香港會計師公會發出的香港財務報告準則第2號,在綜合收益表/損益表內扣除以股份為基礎的支付的數額。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 以股份為基礎的支付是指依香港會計師公會發出的香港財務報告準則第2號,在綜合收益表/損益表內扣除以股份為基礎的支付的數額。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 以股份為基礎的支付是指依香港會計師公會發出的香港財務報告準則第2號,在綜合收益表/損益表內扣除以股份為基礎的支付的數額。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 所佔聯營公司虧損
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 所佔合營公司虧損
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 所佔聯營公司及合營公司的投資虧損
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 所佔聯營公司及合營公司的投資利潤
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 所佔聯營公司的利潤
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 所佔合營公司的利潤
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 在評税基期內你的股東曾否變更。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 股東變更
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 根據《税務條例》第20AN條獲豁免繳税的基金所擁有的特定目的實體進行《税務條例》第20AO(2)(a)至(e)條所指的證券交易而獲豁免的利潤。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 豁免繳付利得税的與指明證券有關的交易利潤
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 僱員待遇及福利
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 合夥人及╱或其配偶的薪酬
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 僱員薪酬
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 僱員薪酬包括支付給僱員的薪金、工資、花紅、現金津貼、佣金和任何相似性質的項目。在海外或內地工作員工的薪酬也須包括在內。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 新租約的印花税
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 新租約的印花税
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 物業交易的印花税
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 續約現有租約的印花税
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 股票轉讓的印花税
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 股份轉讓的印花税
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 證券交易所及上市成本
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 分包費
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 分包費是指支付或應支付予分包加工工程或服務人士的費用。
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:SubContractorCharges
ird_tc:SubContractorCharges -> ird_tc:ContractorAndSubcontractorChargesDetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 訂閱費用
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 訂閱收入
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 補助金、資助及政府補貼
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 雜費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 [abstract]
References  
Presentation ird_tc:TaxAdjustmentAbstract -> ird_tc:AssessableProfitsAdjustedLossOfThePeriodHKD
ird_tc:TaxAdjustmentAbstract -> ird_tc:AssessableProfitsAdjustedLossOfThePeriodForeignCurrency
ird_tc:TaxAdjustmentAbstract -> ird_tc:ItemsToBeAddedBackAbstract
ird_tc:TaxAdjustmentAbstract -> ird_tc:ItemsToBeDeductedAbstract
ird_tc:TaxAdjustmentAbstract -> ird_tc:OtherTaxAdjustmentsAbstract
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 你是否根據《税務條例》第49(1)或49(1A)條所指明的避免雙重課税安排在本課税年度申索税務寬免。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税收協定税務寬免
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:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:TaxReliefDTA
ird_tc:TaxReliefDTA -> ird_tc:TaxReliefDTADetails
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 提供外地税款的計算表,顯示(1)涉及的税務管轄區,(2)徵税的收入性質及款額,及(3)收入或利潤申索的詳情及計算。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税收協定税務寬免的詳情
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務服務費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 你是否根據《税務條例》第18H(2)條選擇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。《税務條例》第18G至18L條適用於就評税基期始於2018年1月1日或之後的課税年度。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 承前遞減價值 10%聚合組
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 承前遞減價值 20%聚合組
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 承前遞減價值 30%聚合組
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 結轉遞減價值 10%聚合組
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 結轉遞減價值 20%聚合組
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 結轉遞減價值 30%聚合組
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 人壽保險業務淨保費的總額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 家控工具的總數目
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 由你在香港所管理、並可受惠於利得税寬減的家控工具的數目設有上限,不可多於50個。如超過此上限,你可選擇就當中的50個家控工具申請利得税寬減。
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 貿易收入
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 培訓費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 在評税基期內,你是否曾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。就此而言,「代理人」為《税務條例》第2條訂明,包括非居住於香港的人士在香港的代理人、受權人、代理商、接管人或經理人,或任何在香港替該人士收取於香港產生或得自香港的利潤或入息的人。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 因在香港使用或有權使用動產而須支付予非居住於香港的人士的租賃費、租金或相類似的費用,不論該款項是已支付或應累算。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 支付予非居住於香港的人士的租賃費用
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 有關支付給非居住於香港的人士的費用,包括管理費、顧問費或服務費,而該費用是因其在香港提供專業服務而支付的,不論該費用是已支付或應累算。如有部分服務是在香港境外提供,在此項應填上全部的數額。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 支付予非居住於香港的人士的專業服務費用
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 在評税基期內,你是否曾代非居住於香港的人士在本港銷售貨品或提供服務。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 代非居住於香港的人士在本港銷售貨品或提供服務
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 你是否在本課税年度曾與該非香港居民人士的其他部分進行交易。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 與該非香港居民人士的其他部分進行交易
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 税務調整 轉讓定價調整
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 差旅費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 營業額是指從你的主要業務而產生的收入,偶然產生及非一般性的收入和收益不應包括在內。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 營業額
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 非人壽保險業務的承保虧損
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 非人壽保險業務的承保利潤
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 水電及電訊費
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 在評税基期內,你是否曾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。創造知識產權價值的貢獻包括執行發展、改良、維持、保護或利用該知識產權的職能,或在過程中提供資產,並承擔上述有關的風險。
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 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
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 生產軟件的版本
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 由軟件自動輸入。 [參考]
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
zh-hk http://www.xbrl.org/2003/arcrole/concept-label 課税年度
References  
Presentation ird_tc:CompanyInformationAbstract -> ird_tc:YearOfAssessment
Back>





税務局税項計算分類標準準則內的列舉數據類型

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>