English IRD TC Taxonomy View File - IRD Taxonomy Package 2025
Prefixes and Namespaces
View of Elements (Concepts) organised by Presentation Extended Link Roles (ELRs)
List of Tables (Hypercubes) organised by Definition ELRs
IRD TC Taxonomy Element (Concept) Details
Enumeration Data Types Details
Prefixes and Namespaces

NS-Prefix | URI
xlink | http://www.w3.org/1999/xlink
xsd | http://www.w3.org/2001/XMLSchema
xsi | http://www.w3.org/2001/XMLSchema-instance
xml | http://www.w3.org/XML/1998/namespace
xl | http://www.xbrl.org/2003/XLink
xbrli | http://www.xbrl.org/2003/instance
link | http://www.xbrl.org/2003/linkbase
ref | http://www.xbrl.org/2006/ref
negated | http://www.xbrl.org/2009/role/negated
nonnum | http://www.xbrl.org/dtr/type/non-numeric
num | http://www.xbrl.org/dtr/type/numeric
ird_tc | http://xbrl.ird.gov.hk/taxonomy/2026-04-01/ird_tc
ird_tc_entry_point | http://xbrl.ird.gov.hk/taxonomy/2026-04-01/ird_tc_entry_point
rol_tc_2026-04-01 | http://xbrl.ird.gov.hk/taxonomy/2026-04-01/rol_tc_2026-04-01
sci_tc_2026-04-01 | http://xbrl.ird.gov.hk/taxonomy/2026-04-01/sci_tc_2026-04-01
tc_entry_point_new | http://xbrl.ird.gov.hk/taxonomy/2026-04-01/tc_entry_point
xbrldt | http://xbrl.org/2005/xbrldt

View of Elements (Concepts) organised by Presentation Extended Link Roles (ELRs)

Extended Link Roles |
[310000] Company information |
[320000] Profits and Loss Income |
[330000] Profits and Loss Expenses |
[340000] Industrial building allowance / Commercial building allowance / Depreciation allowance / Hire purchase |
[350000] Tax adjustment |
[360000] Additional information required by the Inland Revenue Department |

[310000] Company information

ird_tc:CompanyInformationAbstract
ird_tc:CompanyName
ird_tc:IRDFileNumber
ird_tc:BasisPeriodStartDate
ird_tc:BasisPeriodEndDate
ird_tc:AccountingDateDifferentFromThatOfLastYear
ird_tc:ReasonsForTheChangeOfAccountingDate
ird_tc:AccountingPeriodStartDate
ird_tc:AccountingPeriodEndDate
ird_tc:YearOfAssessment
ird_tc:PrincipalBusinessActivity
ird_tc:HongKongStandardIndustrialClassificationCode
ird_tc:PreferredLanguageForFutureCorrespondence
ird_tc:PrivateCompany
ird_tc:CurrencyUsed
ird_tc:ConversionRate
ird_tc:AccountsPreparedAtConsolidatedLevel
ird_tc:NameOfProductionSoftware
ird_tc:VersionOfProductionSoftware

Back>
[320000] Profits and Loss Income

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

Back>
[330000] Profits and Loss Expenses

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

Back>
[340000] Industrial building allowance / Commercial building allowance / Depreciation allowance / Hire purchase

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

Back>
[350000] Tax adjustment

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

Back>
[360000] Additional information required by the Inland Revenue Department

ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract
ird_tc:GrossIncome
ird_tc:NonResidentRoyaltyPaymentS15
ird_tc:RoyaltyPaymentToNonResidentRecipientDetails
ird_tc:DeemedAssessableProfitsUnderSection20AE20AF20AXAndOr20AYOrSection22AndOr23OfSchedule16E
ird_tc:DeemedAssessableProfitsUnderSection20AE20AF20AXAndOr20AYOrSection22AndOr23OfSchedule16EDetails
ird_tc:IncludeAnyInterestProfitsLossArisingFromShortMediumTermDebtInstruments
ird_tc:IncludeAnyInterestProfitsLossArisingFromShortMediumTermDebtInstrumentsDetails
ird_tc:TaxReliefDTA
ird_tc:TaxReliefDTADetails
ird_tc:AdvanceRuling
ird_tc:AdvanceRulingDetails
ird_tc:DebtTreatmentABSOriginatorBondIssuer
ird_tc:DeductionRegulatoryCapitalSecurityDistribution
ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPerson
ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPersonDetails
ird_tc:TransactionsWithOtherPartsNonHongKongResidentPerson
ird_tc:AuditRequirement
ird_tc:HongKongPracticeUnit
ird_tc:PractisingCertificateNumber
ird_tc:BusinessCommencement
ird_tc:BusinessCommencementDate
ird_tc:BusinessCessation
ird_tc:BusinessCessationDate
ird_tc:BusinessCessationDeathOfProprietor
ird_tc:BusinessCessationProprietorDeathDate
ird_tc:BusinessCessationTransferred
ird_tc:BusinessCessationTransferee
ird_tc:BusinessCessationTransfereeBusinessNature
ird_tc:BusinessCessationTransferredAssetsAssociated
ird_tc:TaxTreatmentOfFinancialInstruments
ird_tc:ShareholderChange
ird_tc:Amalgamation
ird_tc:ProcessingArrangementMainland
ird_tc:InsuranceCorporationCommencingToImplementRiskBasedCapitalRegimeToDetermineCapitalRequirements
ird_tc:IncomeAmountOfOneOffAdjustmentArisingFromImplementationOfRBCRegime
ird_tc:LossAmountOfOneOffAdjustmentArisingFromImplementationOfRBCRegime
ird_tc:ElectToTreatOneOffAdjustmentAsYourIncomeOrLossBy5EqualAmounts
ird_tc:FamilyOwnedSpecialPurposeEntityInWhichAnEligibleFamilyOwnedInvestmentHoldingVehicleHasBeneficialInterest
ird_tc:EligibleSingleFamilyOfficeOfAFamily
ird_tc:TotalNumberOfFIHVsManaged
ird_tc:TransactionWithNonResidentSellGoodsServices
ird_tc:TransactionWithNonResidentAgent
ird_tc:ValueCreationContributionsinHongKong
ird_tc:TransactionWithNonResidentHireCharges
ird_tc:TransactionWithNonResidentProfessionalServicesFee
ird_tc:OffshoreProfitsExcluded
ird_tc:ReasonsForTheOffshoreClaim
ird_tc:OffshoreProfitsFromBusinessAttributableToTheUseOfTheInternetToAcceptOrdersSellGoodsProvideServicesOrAcceptPayment
ird_tc:OffshoreProfitsFromBusinessAttributableToContractProcessingOrImportProcessingArrangementInTheChineseMainland
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:ForeignTaxPaidClaimedAsAUnilateralTaxCredit
ird_tc:DeductionClaimedInterestNonHongKongAssociatedCorporationsIntraGroupFinancingBusiness
ird_tc:DeductionClaimedForLeasedPremisesReinstatementCosts
ird_tc:BIR52ProprietorPartnerEmoluments
ird_tc:BIR52ProprietorPartnerEmolumentsAdjustment
ird_tc:BIR52ProprietorPartnerFullName
ird_tc:BIR52ProprietorPartnerPrecedentPartner
ird_tc:BIR52ProprietorPartnerDateEntered
ird_tc:BIR52ProprietorPartnerDateLeft
ird_tc:BIR52ProprietorPartnerHKIDOrBRNumber
ird_tc:BIR52ProprietorPartnerPersonalAssessment
ird_tc:BIR52ProprietorPartnerProfitLossSharingRatio
ird_tc:BIR52ProprietorPartnerAllocationOfAssessableProfitsAdjustedLoss
ird_tc:BIR52ProprietorPartnerMPF
ird_tc:BIR52PurchaseCBAIBA
ird_tc:Turnover
ird_tc:OpeningInventories
ird_tc:Purchases
ird_tc:ClosingInventories
ird_tc:GrossProfitLoss
ird_tc:IntellectualPropertyPayments
ird_tc:ProfitLossBeforeTax

Back>
List of Tables (Hypercubes) organised by Definition ELRs

Extended Link Roles |
[360000] Additional information required by the Inland Revenue Department |

[360000] Additional information required by the Inland Revenue Department

ird_tc:PartnerInformationAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_tc:PersonalParticularsProprietorOrPartnersTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_tc:PartnersDimension
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_tc:DetailedInformationLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_tc:BIR52ProprietorPartnerFullName
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_tc:BIR52ProprietorPartnerPrecedentPartner
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_tc:BIR52ProprietorPartnerDateEntered
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_tc:BIR52ProprietorPartnerDateLeft
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_tc:BIR52ProprietorPartnerHKIDOrBRNumber
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_tc:BIR52ProprietorPartnerPersonalAssessment
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_tc:BIR52ProprietorPartnerProfitLossSharingRatio
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_tc:BIR52ProprietorPartnerAllocationOfAssessableProfitsAdjustedLoss
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_tc:BIR52ProprietorPartnerMPF

Back>
IRD TC Taxonomy Element (Concept) Details

Standard Label in English | Standard Label in Traditional Chinese | Element (Concept) Name
Accounting date different from that of last year | 結帳日期有別於去年 | ird_tc:AccountingDateDifferentFromThatOfLastYear
Accounting period end date | 會計期結束日期 | ird_tc:AccountingPeriodEndDate
Accounting period start date | 會計期開始日期 | ird_tc:AccountingPeriodStartDate
Accounting services fee | 會計服務費 | ird_tc:AccountingServicesFee
Accounts prepared at consolidated level | 在綜合層面編制的帳目 | ird_tc:AccountsPreparedAtConsolidatedLevel
Additional information required by the Inland Revenue Department [abstract] | 税務局要求的額外資料 [abstract] | ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract
Additions to fixed assets, total | 固定資產購置總額 | ird_tc:FixedAssetAdditionsTotal
Advance ruling details | 事先裁定詳情 | ird_tc:AdvanceRulingDetails
Advertising and promotions | 廣告及推廣 | ird_tc:AdvertisingAndPromotions
Agency fee income | 代理費收入 | ird_tc:AgencyFeeIncome
Agent fees | 代理費 | ird_tc:Agentfees
Align the tax treatment of financial instruments with their accounting treatment and have the related profits assessed in accordance with sections 18I to 18L of the Inland Revenue Ordinance | 金融工具的税務處理與其會計處理一致，並按《税務條例》第 18I 至 18L 條就相關利潤評税 | ird_tc:TaxTreatmentOfFinancialInstruments
Amalgamation | 合併 | ird_tc:Amalgamation
Amortisation of intangible assets | 無形資產攤銷 | ird_tc:AmortisationOfIntangibleAssets
Amount received by proprietor or partner adjusted in the tax computation | 東主或合夥人收取的款項在計算表作出調整 | ird_tc:BIR52ProprietorPartnerEmolumentsAdjustment
Annual return filing fee | 周年申報表申報費用 | ird_tc:AnnualReturnFilingFee
Any emoluments, interest on capital etc. from the business received by proprietor/partner | 東主或合夥人從業務中收取過的任何薪酬，資本利息等 | ird_tc:BIR52ProprietorPartnerEmoluments
Appropriation of profit or transfer to reserve charged against the fund (to policy holders not charged against the fund), life insurance business | 人壽保險業務由該基金支付的利潤撥款或轉撥入儲備金的款項（非在基金項下支付予保單持有人的轉撥或撥款） | ird_tc:AppropriationProfitTransferReserveChargedAgainstFundPolicyHoldersNotChargedAgainstFundLifeInsuranceBusiness
Approved charitable donations details | 認可慈善捐款詳情 | ird_tc:ApprovedCharitableDonationsDetails
Assessable profits (Adjusted loss) of the period in Hong Kong dollar | 以港元計算的本期應評税利潤╱（經調整的虧損） | ird_tc:AssessableProfitsAdjustedLossOfThePeriodHKD
Assessable profits (Adjusted loss) of the period in foreign currency | 以外幣計算的本期應評税利潤╱（經調整的虧損） | ird_tc:AssessableProfitsAdjustedLossOfThePeriodForeignCurrency
Assets of business transferred to associated person | 營業資產轉讓予相聯人士 | ird_tc:BusinessCessationTransferredAssetsAssociated
Auditor's remuneration | 核數師酬金 | ird_tc:AuditorsRemuneration
Bad debt provision details | 壞帳準備詳情 | ird_tc:BadDebtProvisionDetails
Bad debt write-off details | 壞帳註銷詳情 | ird_tc:BadDebtWriteOffDetails
Bad debts write back to profits and loss account, general | 一般壞帳準備註銷撥回損益表 | ird_tc:BadDebtWriteBackGeneral
Bad debts write back to profits and loss account, specific | 特別壞帳準備註銷撥回損益表 | ird_tc:BadDebtWriteBackSpecific
Bad debts written off against provision, general | 一般壞帳準備註銷 | ird_tc:BadDebtWrittenOffGeneral
Bad debts written off against provision, specific | 特別壞帳準備註銷 | ird_tc:BadDebtWrittenOffSpecific
Bank charges | 銀行手續費 | ird_tc:BankCharges
Basis period end date | 評税基期結束日期 | ird_tc:BasisPeriodEndDate
Basis period start date | 評税基期開始日期 | ird_tc:BasisPeriodStartDate
Building management fee | 建築物管理費 | ird_tc:BuildingManagementFee
Business cessation transferee details | 停業業務承讓人詳情 | ird_tc:BusinessCessationTransferee
Business nature of business cessation transferred | 轉讓的停業業務性質 | ird_tc:BusinessCessationTransfereeBusinessNature
Business registration fee | 商業登記費 | ird_tc:BusinessRegistrationFee
Business transferred to and carried on by another person | 業務轉讓給另外一名人士經營 | ird_tc:BusinessCessationTransferred
Cash-settled share-based payment | 以現金結算的以股份為基礎的支付 | ird_tc:ShareBasedPaymentCashSettled
Change in method of valuation of inventories details | 存貨估價方法變更的詳情 | ird_tc:ChangeInMethodOfValuationOfInventoriesDetails
Change of shareholder | 股東變更 | ird_tc:ShareholderChange
Chinese Mainland processing arrangement | 中國內地加工貿易 | ird_tc:ProcessingArrangementMainland
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 tax paid claimed as a unilateral tax credit | 用作申請單邊税收抵免的已繳付外地税款 | ird_tc:ForeignTaxPaidClaimedAsAUnilateralTaxCredit
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
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 Chinese Mainland | 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:OffshoreProfitsFromBusinessAttributableToContractProcessingOrImportProcessingArrangementInTheChineseMainland
Offshore profits from business attributable to the use of the Internet to accept orders, sell goods, provide services or accept payment | 利用互聯網接受訂單、銷售商品、提供服務或接受付款所得的離岸利潤 | ird_tc:OffshoreProfitsFromBusinessAttributableToTheUseOfTheInternetToAcceptOrdersSellGoodsProvideServicesOrAcceptPayment
Opening inventories | 期初存貨 | ird_tc:OpeningInventories
Other cost of goods sold or cost of sales | 其他銷售商品成本或銷售成本 | ird_tc:OtherCostOfGoodsSoldCostOfSales
Other cost of goods sold or cost of sales, direct labor | 其他銷售商品成本或銷售成本, 直接人工 | ird_tc:OtherCostOfGoodsSoldCostOfSales_DirectLabor
Other cost of goods sold or cost of sales, handling charges | 其他銷售商品成本或銷售成本, 手續費 | ird_tc:OtherCostOfGoodsSoldCostOfSales_HandlingCharges
Other cost of goods sold or cost of sales, manufacturing expenses | 其他銷售商品成本或銷售成本, 製造費 | ird_tc:OtherCostOfGoodsSoldCostOfSales_ManufacturingExpenses
Other outgoings, expenses and loss deducted from the underwriting profit / (loss), non-life insurance business | 非人壽保險業務從包銷利潤╱（虧損）扣除的其他支出、開支及損失 | ird_tc:OtherOutgoingsExpensesLossDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness
Other tax adjustments [abstract] | 其他税務調整 [abstract] | ird_tc:OtherTaxAdjustmentsAbstract
Partner's salary, partner's spouse salary | 合夥人及╱或其配偶的薪酬 | ird_tc:StaffPartnersSalary
Partner[Dimension] | 合夥人 [Dimension] | ird_tc:PartnersDimension
Partners Information[abstract] | 合夥人的資料 [abstract] | ird_tc:PartnerInformationAbstract
Penalty and fines | 罰款 | ird_tc:PenaltyAndFines
Permanent establishment in Hong Kong of a non-Hong Kong resident person | 非香港居民人士設於香港的常設機構 | ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPerson
Permanent establishment in Hong Kong of a non-Hong Kong resident person details | 非香港居民人士設於香港的常設機構詳情 | ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPersonDetails
Personal particulars of proprietor or partners [table] | 東主或合夥人的個人資料 [table] | ird_tc:PersonalParticularsProprietorOrPartnersTable
Personal particulars of proprietor or partners, HKID or Business Registration No. of partners who are not individuals | 東主或合夥人的香港身份證號碼或非個別人士合夥人的商業登記號碼 | ird_tc:BIR52ProprietorPartnerHKIDOrBRNumber
Personal particulars of proprietor or partners, allocation of Assessable profits / Adjusted loss | 東主或合夥人所佔應評税利潤╱經調整的虧損 | ird_tc:BIR52ProprietorPartnerAllocationOfAssessableProfitsAdjustedLoss
Personal particulars of proprietor or partners, date entered | 東主或合夥人加入日期 | ird_tc:BIR52ProprietorPartnerDateEntered
Personal particulars of proprietor or partners, date left | 東主或合夥人退出日期 | ird_tc:BIR52ProprietorPartnerDateLeft
Personal particulars of proprietor or partners, elect personal assessment | 東主或合夥人選擇個人入息課税 | ird_tc:BIR52ProprietorPartnerPersonalAssessment
Personal particulars of proprietor or partners, full name | 東主或合夥人姓名 | ird_tc:BIR52ProprietorPartnerFullName
Personal particulars of proprietor or partners, mandatory contributions made for proprietor / each partner under Mandatory Provident Fund Schemes Ordinance | 根據《強制性公積金計劃條例》而為東主╱合夥人作出的強制性供款 | ird_tc:BIR52ProprietorPartnerMPF
Personal particulars of proprietor or partners, precedent partner | 首合夥人 | ird_tc:BIR52ProprietorPartnerPrecedentPartner
Personal particulars of proprietor or partners, profit / loss sharing ratio | 東主或合夥人盈虧分配比率 | ird_tc:BIR52ProprietorPartnerProfitLossSharingRatio
Practising certificate number of the certified public accountant (practising) who signed the Auditor's Report | 簽署之核數師報告書的執業會計師的執業證書編號 | ird_tc:PractisingCertificateNumber
Preferred language for future correspondence | 未來通信的首選語言 | ird_tc:PreferredLanguageForFutureCorrespondence
Premiums ceded to reinsurers for life insurance business, direct underwriting | 人壽保險業務直接承保的保費分出予再保險人 | ird_tc:PremiumsCededToReinsurersForLifeInsuranceBusinessDirectUnderwriting
Premiums ceded to reinsurers for life reinsurance business | 人壽再保險業務的保費分出予再保險人 | ird_tc:PremiumsCededToReinsurersForLifeReInsuranceBusiness
Premiums ceded to reinsurers for non-life insurance business, direct underwriting | 非人壽保險業務直接承保的保費分出予再保險人 | ird_tc:PremiumsCededToReinsurersForNonLifeInsuranceBusinessDirectUnderwriting
Premiums ceded to reinsurers for non-life reinsurance business | 非人壽再保險業務的保費分出予再保險人 | ird_tc:PremiumsCededToReinsurersForNonLifeReinsuranceBusiness
Principal business activity | 主要業務性質 | ird_tc:PrincipalBusinessActivity
Printing and stationery | 印刷及文具 | ird_tc:PrintingAndStationery
Private company | 私人公司 | ird_tc:PrivateCompany
Private expenses | 私人開支 | ird_tc:PrivateExpenses
Professional services fee paid to non-resident | 支付予非居住於香港的人士的專業服務費用 | ird_tc:TransactionWithNonResidentProfessionalServicesFee
Profit (loss) before tax | 税前利潤（虧損） | ird_tc:ProfitLossBeforeTax
Profits and Loss Expenses [abstract] | 利潤及虧損 支出 [abstract] | ird_tc:ProfitsAndLossExpensesAbstract
Profits and Loss Income [abstract] | 利潤及虧損 收入 [abstract] | ird_tc:ProfitsAndLossIncomeAbstract
Profits earned by a family-owned special purpose entity from transactions specified in section 16(3) of Schedule 16E to the Inland Revenue Ordinance | 家族特定目的實體從《税務條例》附表16E 第16(3) 條指明的交易賺取的利潤 | ird_tc:ProfitsEarnedByAFamilyOwnedSpecialPurposeEntityFromTransactionsSpecified
Profits from transactions in assets of a class specified in Schedule 16C to the Inland Revenue Ordinance and incidental transactions exempted from payment of Profits Tax | 豁免繳付利得税的屬《税務條例》附表 16C 指明的類別的資產交易及附帶交易利潤 | ird_tc:Schedule16CAndIncidentalTransactionsExempted
Profits from transactions in relation to specified securities exempted from payment of Profits Tax | 豁免繳付利得税的與指明證券有關的交易利潤 | ird_tc:SpecifiedSecuritiesExempted
Provision for unexpired risk, non-life insurance business | 非人壽保險業務的未過期風險準備 | ird_tc:ProvisionForUnexpiredRiskNonLifeInsuranceBusiness
Purchase of property for which CBA or IBA is claimed | 就購買的任何物業申請工業建築物或商業建築物免税額 | ird_tc:BIR52PurchaseCBAIBA
Purchases | 採購總值 | ird_tc:Purchases
Reasons for the change of accounting date | 變更結帳日期的原因 | ird_tc:ReasonsForTheChangeOfAccountingDate
Reasons for the offshore claim | 離岸申報的理由 | ird_tc:ReasonsForTheOffshoreClaim
Receive income on behalf of non-resident | 以代理人身分代非居住於香港的人士收取其他於香港產生或得自香港的行業或業務收入 | ird_tc:TransactionWithNonResidentAgent
Recruitment expenses | 招聘開支 | ird_tc:RecruitmentExpenses
Rent and rates | 租金及差餉 | ird_tc:RentAndRates
Rental income for immovable assets in Hong Kong | 香港不動產租金收入 | ird_tc:RentalIncomeImmovableAssetsHongKong
Repairs and maintenance | 維修及保養 | ird_tc:RepairsAndMaintenance
Required to be audited | 須要核數 | ird_tc:AuditRequirement
Research and development | 研究和開發 | ird_tc:ResearchAndDevelopment
Research and development details | 研究和開發的詳情 | ird_tc:ResearchAndDevelopmentDetails
Reversal of expected credit losses, stage 1 and 2 | 第一階段及第二階段的預期信用損失撥回 | ird_tc:ReversalOfExpectedCreditLossesStage1And2
Reversal of expected credit losses, stage 3 | 第三階段的預期信用損失撥回 | ird_tc:ReversalOfExpectedCreditLossesStage3
Royalty Income | 特許權使用費收入 | ird_tc:RoyaltyIncome
Royalty payment to non-resident in Section 15(1)(a), (b), (ba) or (bb) | 根據《税務條例》第15(1)(a)、(b)、(ba)或(bb)條予非居住於香港的人士的特許權使用費 | ird_tc:NonResidentRoyaltyPaymentS15
Royalty payment to non-resident recipient details | 予非居住於香港的人士的特許權使用費詳情 | ird_tc:RoyaltyPaymentToNonResidentRecipientDetails
Samples | 樣品 | ird_tc:Samples
Schedule 16C and incidental transactions exempted details | 附表 16C 及其附帶交易豁免詳情 | ird_tc:Schedule16CAndIncidentalTransactionsExemptedDetails
Sell any goods or provide any services on behalf of non-resident | 代非居住於香港的人士在本港銷售貨品或提供服務 | ird_tc:TransactionWithNonResidentSellGoodsServices
Service charges | 服務費 | ird_tc:ServiceCharges
Service fee received details | 服務費收入收取的詳情 | ird_tc:ServiceFeeReceivedDetails
Service income | 服務費收入 | ird_tc:ServiceFeeIncome
Share of losses of associates | 所佔聯營公司虧損 | ird_tc:ShareLossesAssociates
Share of losses of joint ventures | 所佔合營公司虧損 | ird_tc:ShareLossesJointVentures
Share of profits of associates | 所佔聯營公司的利潤 | ird_tc:ShareProfitsAssociates
Share of profits of joint ventures | 所佔合營公司的利潤 | ird_tc:ShareProfitsJointVentures
Share-based payment details | 以股份為基礎支付的詳情 | ird_tc:ShareBasedPaymentDetails
Specific provision for bad debts/doubtful debts | 特別壞帳準備 | ird_tc:ProvisionSpecificBadDebt
Specific provision for obsolete inventory | 特別過時存貨準備 | ird_tc:ProvisionSpecificInventoryObsolescence
Staff benefits and welfare | 僱員待遇及福利 | ird_tc:StaffBenefitsAndWelfare
Staff salaries | 僱員薪酬 | ird_tc:StaffSalaries
Stamp duty, property transaction | 物業交易的印花税 | ird_tc:StampDutyPropertyTransaction
Stamp duty, re new tenancy agreement | 新租約的印花税 | ird_tc:StampDutyNewTenancyAgreement
Stamp duty, renewal of existing tenancy agreement | 續約現有租約的印花税 | ird_tc:StampDutyRenewalTenancyAgreement
Stamp duty, transfer of shares | 股票轉讓的印花税 | ird_tc:StampDutyTransferOfShares
Stock exchange and listing costs | 證券交易所及上市成本 | ird_tc:StockExchangeAndListingCosts
Subcontractor charges | 分包費 | ird_tc:SubContractorCharges
Subscription fee | 訂閱費用 | ird_tc:SubscriptionFee
Subscription income | 訂閱收入 | ird_tc:SubscriptionIncome
Subsidy, Financial Assistance and Government Grant | 補助金、資助及政府補貼 | ird_tc:SubsidyFinancialAssistanceGovernmentGrant
Sundry expenses | 雜費 | ird_tc:SundryExpenses
Tax adjustment [abstract] | 税務調整 [abstract] | ird_tc:TaxAdjustmentAbstract
Tax adjustment, adjusted surplus for the year, life insurance business | 税務調整 人壽保險業務的年度經調整盈餘額 | ird_tc:AdjustedSurplusForTheYearLifeInsuranceBusinessTaxAdjustment
Tax adjustment, allowances of life insurance corporation provided under Part 6 of the Inland Revenue Ordinance | 税務調整 人壽保險法團根據《税務條例》第6部訂定的免税額 | ird_tc:AllowancesOfLifeInsuranceCorporationProvidedUnderPart6OfIROTaxAdjustment
Tax adjustment, amortisation of intangible assets | 税務調整 無形資產攤銷 | ird_tc:AmortisationOfIntangibleAssetsTaxAdjustment
Tax adjustment, appropriation of profit or transfer to reserve charged against the fund (to policy holders not charged against the fund), life insurance business | 税務調整 人壽保險業務由該基金支付的利潤撥款或轉撥入儲備金的款項（非在基金項下支付予保單持有人的轉撥或撥款） | ird_tc:AppropriationOfProfitOrTransferToReserveChargedAgainstFundToPolicyHoldersNotChargedAgainstFundLifeInsuranceBusinessTaxAdjustment
Tax adjustment, approved charitable donations | 税務調整 認可慈善捐款 | ird_tc:ApprovedCharitableDonationsTaxAdjustment
Tax adjustment, bad debts write back to profits and loss account, general | 税務調整 一般壞帳註銷撥回損益表 | ird_tc:BadDebtsWriteBackGeneralTaxAdjustment
Tax adjustment, bad debts written off against provision, general | 税務調整 一般壞帳準備註銷 | ird_tc:BadDebtsWrittenOffGeneralTaxAdjustment
Tax adjustment, deductible outgoing or expenses not charged against the life insurance fund | 税務調整 非由人壽保險基金支付的可扣除支出或開支 | ird_tc:DeductibleOutgoingExpensesNotChargedAgainstLifeInsuranceFundTaxAdjustment
Tax adjustment, deemed assessable profits under s23(1)(a), life insurance business | 税務調整 人壽保險業務根據《税務條例》第23(1)(a)條的推定應評税利潤 | ird_tc:DeemedAssessableProfitsUnderS231aLifeInsuranceBusinessTaxAdjustment
Tax adjustment, depreciation | 税務調整 折舊 | ird_tc:DepreciationTaxAdjustment
Tax adjustment, donations add back | 税務調整 慈善捐款加回 | ird_tc:DonationsAddBackTaxAdjustment
Tax adjustment, exchange gain from stage 1 and 2 expected credit losses | 税務調整 第一階段及第二階段預期信用損失的匯兑收益 | ird_tc:ExchangeGainFromStage1And2ExpectedCreditLossesTaxAdjustment
Tax adjustment, exchange loss from stage 1 and 2 expected credit losses | 税務調整 第一階段及第二階段預期信用損失的匯兑損失 | ird_tc:ExchangeLossStage1And2ExpectedCreditLossesTaxAdjustment
Tax adjustment, exempt bank interest income | 税務調整 獲豁免銀行利息收入 | ird_tc:ExemptBankInterestIncomeTaxAdjustment
Tax adjustment, exempt dividend income | 税務調整 獲豁免股息收入 | ird_tc:ExemptDividendIncomeTaxAdjustment
Tax adjustment, expected credit losses adjustment to opening balance due to adoption of HKFRS 9, stage 1 and 2 | 税務調整 因採用香港財務報告準則第9號而調整第一及第二階段預期信用損失承前餘額 | ird_tc:ExpectedCreditLossesAdjustmentToOpeningBalanceDueToAdoptionOfHKFRS9Stage1And2TaxAdjustment
Tax adjustment, expected credit losses adjustment to opening balance due to adoption of HKFRS 9, stage 3 | 税務調整 因採用香港財務報告準則第9號而調整第三階段預期信用損失承前餘額 | ird_tc:ExpectedCreditLossesAdjustmentToOpeningBalanceDueToAdoptionOfHKFRS9Stage3TaxAdjustment
Tax adjustment, expected credit losses charged during the year, stage 1 and 2 | 税務調整 第一階段及第二階段的本年入帳預期信用損失 | ird_tc:ExpectedCreditLossesChargedStage1AndStage2TaxAdjustment
Tax adjustment, expenditure of fixed assets in capital nature | 税務調整 資本性質的固定資產支出 | ird_tc:ExpenditureOfFixedAssetsInCapitalNatureTaxAdjustment
Tax adjustment, expenditure on building refurbishment | 税務調整 建築物翻修開支 | ird_tc:ExpenditureOnBuildingRefurbishmentTaxAdjustment
Tax adjustment, expenditure on computer hardware and software | 税務調整 電腦硬件及軟件開支 | ird_tc:ExpenditureOnComputerHardwareAndSoftwareTaxAdjustment
Tax adjustment, expenditure on copyrights | 税務調整 版權開支 | ird_tc:ExpenditureOnCopyrightsTaxAdjustment
Tax adjustment, expenditure on environment-friendly vehicles | 税務調整 環保車輛開支 | ird_tc:ExpenditureOnEnvironmentFriendlyVehiclesTaxAdjustment
Tax adjustment, expenditure on environmental protection installation | 税務調整 環保裝置開支 | ird_tc:ExpenditureOnEnvironmentalProtectionInstallationTaxAdjustment
Tax adjustment, expenditure on environmental protection machinery | 税務調整 環保機械開支 | ird_tc:ExpenditureOnEnvironmentalProtectionMachineryTaxAdjustment
Tax adjustment, expenditure on patent rights | 税務調整 專利權開支 | ird_tc:ExpenditureOnPatentRightsTaxAdjustment
Tax adjustment, expenditure on performer's economic rights | 税務調整 表演者的經濟權利開支 | ird_tc:ExpenditureOnPerformersEconomicRightsTaxAdjustment
Tax adjustment, expenditure on prescribed manufacturing machinery or plant | 税務調整 訂明製造機械或工業裝置開支 | ird_tc:ExpenditureOnPrescribedManufacturingMachineryOrPlantTaxAdjustment
Tax adjustment, expenditure on protected layout-design (topography) rights | 税務調整 受保護的布圖設計（拓樸圖）權利開支 | ird_tc:ExpenditureOnProtectedLayoutDesignTopographyRightsTaxAdjustment
Tax adjustment, expenditure on protected plant variety rights | 税務調整 受保護植物品種權利開支 | ird_tc:ExpenditureOnProtectedPlantVarietyRightsTaxAdjustment
Tax adjustment, expenditure on registered designs | 税務調整 註冊外觀設計開支 | ird_tc:ExpenditureOnRegisteredDesignsTaxAdjustment
Tax adjustment, expenditure on registered trade marks | 税務調整 註冊商標開支 | ird_tc:ExpenditureOnRegisteredTrademarksTaxAdjustment
Tax adjustment, expenditure on rights to know-how | 税務調整 工業知識的權利開支 | ird_tc:ExpenditureOnRightsToKnowHowTaxAdjustment
Tax adjustment, expense disbursement or loss charged against the life insurance fund | 税務調整 人壽保險基金支付的開支支出或虧損 | ird_tc:ExpenseDisbursementOrLossChargedAgainstLifeInsuranceFundTaxAdjustment
Tax adjustment, expenses paid on behalf of related entities without recharge | 税務調整 為關聯實體支付而沒有補收的費用 | ird_tc:ExpensesPaidOnBehalfOfRelatedEntitiesWithoutRechargeTaxAdjustment
Tax adjustment, general provision for bad debts or doubtful debts | 税務調整 一般壞帳準備 | ird_tc:ProvisionGeneralBadDebtsTaxAdjustment
Tax adjustment, general provision for obsolete inventory | 税務調整 一般過時存貨準備 | ird_tc:ProvisionGeneralInventoryObsolescenceTaxAdjustment
Tax adjustment, interest, profits or gains from qualifying debt instruments (issued on or after 1 April 2018) exempted from payment of Profits Tax | 税務調整 豁免利得税的合資格債務票據（2018年4月1日或之後發行）的利息、利潤或收益 | ird_tc:InterestProfitsGainsFromQualifyingDebtInstrumentsIssuedOnOrAfter1April2018ExemptedTaxAdjustment
Tax adjustment, life insurance fund surplus at the beginning of the basis period | 税務調整 評税基期開始的人壽保險基金盈餘額 | ird_tc:LifeInsuranceFundSurplusAtBeginningBasisPeriodTaxAdjustment
Tax adjustment, life insurance fund surplus at the end of the basis period | 税務調整 評税基期結束的人壽保險基金盈餘額 | ird_tc:LifeInsuranceFundSurplusAtEndBasisPeriodTaxAdjustment
Tax adjustment, long-term instruments issued before 1 April 2018 | 税務調整 2018年4月1日之前發行的長期票據 | ird_tc:LongTermInstrumentsIssuedBefore1April2018TaxAdjustment
Tax adjustment, non-deductible exchange loss | 税務調整 不可扣除的匯兑損失 | ird_tc:NonDeductibleExchangeLossTaxAdjustment
Tax adjustment, non-deductible foreign withholding tax paid | 税務調整 不可扣除的已支付外地預扣税款 | ird_tc:NonDeductibleForeignWithholdingTaxPaidTaxAdjustment
Tax adjustment, non-deductible interest expenses | 税務調整 不可扣除的的利息開支 | ird_tc:NonDeductibleInterestExpensesTaxAdjustment
Tax adjustment, non-deductible legal and professional fees | 税務調整 不可扣除的的法律及專業費用 | ird_tc:NonDeductibleLegalAndProfessionalFeesTaxAdjustment
Tax adjustment, non-deductible outgoing, expense, disbursement or loss charged against the life insurance fund | 税務調整 人壽保險基金支付的不能扣除支出、開支或虧損 | ird_tc:NonDeductibleOutgoingExpenseDisbursementOrLossChargedAgainstLifeInsuranceFundTaxAdjustment
Tax adjustment, non-taxable exchange gain | 税務調整 無須課税的匯兑收益 | ird_tc:NonTaxableExchangeGainTaxAdjustment
Tax adjustment, obsolete inventory write back to profits and loss account | 税務調整 過時存貨註銷撥回損益表 | ird_tc:InventoryObsolescenceWriteBackTaxAdjustment
Tax adjustment, obsolete inventory written off against provision | 税務調整 過時存貨準備註銷 | ird_tc:InventoryObsolescenceWrittenOffTaxAdjustment
Tax adjustment, offshore interest income | 税務調整 離岸利息收入 | ird_tc:OffshoreInterestIncomeTaxAdjustment
Tax adjustment, other onshore but not taxable interest income | 税務調整 其他在岸但不須課税的利息收入 | ird_tc:OtherOnshoreButNotTaxableInterestIncomeTaxAdjustment
Tax adjustment, outgoing or expense charged against the life insurance fund | 税務調整 人壽保險基金支付的支出或開支 | ird_tc:OutgoingOrExpenseChargedAgainstLifeInsuranceFundTaxAdjustment
Tax adjustment, outgoing or expenses not charged against the life insurance fund | 税務調整 非由人壽保險基金支付的任何支出或開支 | ird_tc:OutgoingOrExpensesNotChargedAgainstLifeInsuranceFundTaxAdjustment
Tax adjustment, penalty and fines | 税務調整 罰款 | ird_tc:PenaltyAndFinesTaxAdjustment
Tax adjustment, profits from sale of capital assets (other than landed properties in Hong Kong) excluded from the Assessable Profits or Adjusted Loss | 税務調整 未被納入應評税利潤或經調整的虧損內由售賣資本資產（不包括位於香港的物業）所得的利潤 | ird_tc:ProfitsFromSaleOfCapitalAssetsOtherThanLandedPropertiesInHongKongExcludedFromTheAssessableProfitsOrAdjustedLossTaxAdjustment2024
Tax adjustment, profits from sale of landed properties in Hong Kong excluded from the Assessable Profits or Adjusted Loss | 税務調整 未被納入應評税利潤或經調整的虧損內由售賣位於香港的物業所得的利潤 | ird_tc:ProfitsFromSaleOfLandPropertiesInHongKongExcludedFromAssessableProfitsTaxAdjustment
Tax adjustment, profits not being profits from the business of insurance other than life insurance and not credited to the life insurance fund | 税務調整 屬於人壽保險的保險業務所得並且沒有存入人壽保險基金的利潤 | ird_tc:ProfitsNotBeingProfitsFromBusinessOfInsuranceOtherThanLifeInsuranceAndNotCreditedToLifeInsuranceFundTaxAdjustment
Tax adjustment, receipt of a capital nature, or transfer from reserve, credited to the life insurance fund | 税務調整 存入人壽保險基金貸方帳戶的任何資本性質收入或由儲備金轉撥的款項 | ird_tc:ReceiptOfCapitalNatureOrTransferFromReserveCreditedToLifeInsuranceFundTaxAdjustment
Tax adjustment, share of loss of investments in associate(s) or joint venture(s) | 税務調整 所佔聯營公司及合營公司的投資虧損 | ird_tc:ShareOfLossOfInvestmentsInAssociateSOrJointVentureSTaxAdjustment
Tax adjustment, share of profits of investments in associate(s) or joint venture(s) | 税務調整 所佔聯營公司及合營公司的投資利潤 | ird_tc:ShareOfProfitsOfInvestmentsInAssociateSOrJointVentureSTaxAdjustment
Tax adjustment, short/medium-term instruments issued before 1 April 2018, the interest from and gain on which are taxed at half tax rate | 税務調整 2018年4月1日之前發行的短期╱中期債務票據按一半的税率徵税的利息及收益 | ird_tc:ShortMediumTermInstrumentsIssuedBefore1April2018InterestGainTaxHalfTaxRateTaxAdjustment
Tax adjustment, stamp duty, re new tenancy agreement | 税務調整 新租約的印花税 | ird_tc:StampDutyNewTenancyAgreementTaxAdjustment
Tax adjustment, stamp duty, transfer of shares | 税務調整 股份轉讓的印花税 | ird_tc:StampDutyTransferOfSharesTaxAdjustment
Tax adjustment, transfer pricing adjustment | 税務調整 轉讓定價調整 | ird_tc:TransferPricingAdjustmentTaxAdjustment
Tax relief DTA details | 税收協定税務寬免的詳情 | ird_tc:TaxReliefDTADetails
Tax relief from tax treaty | 税收協定税務寬免 | ird_tc:TaxReliefDTA
Tax services fee | 税務服務費 | ird_tc:TaxServicesFee
Tax written down value brought forward, 10% pool | 承前遞減價值 10%聚合組 | ird_tc:TaxWrittenDownValueBroughtForwardPooling10
Tax written down value brought forward, 20% pool | 承前遞減價值 20%聚合組 | ird_tc:TaxWrittenDownValueBroughtForwardPooling20
Tax written down value brought forward, 30% pool | 承前遞減價值 30%聚合組 | ird_tc:TaxWrittenDownValueBroughtForwardPooling30
Tax written down value carried forward, 10% pool | 結轉遞減價值 10%聚合組 | ird_tc:TaxWrittenDownValueCarriedForwardPooling10
Tax written down value carried forward, 20% pool | 結轉遞減價值 20%聚合組 | ird_tc:TaxWrittenDownValueCarriedForwardPooling20
Tax written down value carried forward, 30% pool | 結轉遞減價值 30%聚合組 | ird_tc:TaxWrittenDownValueCarriedForwardPooling30
Total amount of gross income | 總入息 | ird_tc:GrossIncome
Total net premiums, life insurance business | 人壽保險業務淨保費的總額 | ird_tc:TotalNetPremiumsLifeInsuranceBusiness
Total number of FIHVs managed | 家控工具的總數目 | ird_tc:TotalNumberOfFIHVsManaged
Trading income | 貿易收入 | ird_tc:TradingIncome
Training costs | 培訓費 | ird_tc:TrainingCosts
Transactions with other parts of the non-Hong Kong resident person | 與該非香港居民人士的其他部分進行交易 | ird_tc:TransactionsWithOtherPartsNonHongKongResidentPerson
Travelling | 差旅費 | ird_tc:Travelling
Turnover | 營業額 | ird_tc:Turnover
Underwriting loss, non-life insurance business | 非人壽保險業務的承保虧損 | ird_tc:UnderwritingLossNonLifeInsuranceBusiness
Underwriting profit, non-life insurance business | 非人壽保險業務的承保利潤 | ird_tc:UnderwritingProfitNonLifeInsuranceBusiness
Utilities and telecommunications | 水電及電訊費 | ird_tc:UtilitiesAndTelecommunications
Value creation contributions in Hong Kong in relation to the intellectual property of a non-Hong Kong resident associate | 在香港為非香港居民相聯者就其知識產權作出創造價值的貢獻 | ird_tc:ValueCreationContributionsinHongKong
Version of production software | 生產軟件的版本 | ird_tc:VersionOfProductionSoftware
Whether accounts are audited by a Hong Kong practice unit | 帳目是否由香港執業單位核數 | ird_tc:HongKongPracticeUnit
Whether the business was ceased during the basis period | 是否在評税基期內停業 | ird_tc:BusinessCessation
Whether the business was commenced during the basis period | 是否在評税基期內開業 | ird_tc:BusinessCommencement
Whether the cessation of business was brought about by the death of the proprietor | 該停業是否因東主去世而引致 | ird_tc:BusinessCessationDeathOfProprietor
Year of assessment | 課税年度 | ird_tc:YearOfAssessment

Element ird_tc:AccountingDateDifferentFromThatOfLastYear

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

Back>
Element ird_tc:AccountingPeriodEndDate

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

Back>
Element ird_tc:AccountingPeriodStartDate

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

Back>
Element ird_tc:AccountingServicesFee

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

Back>
Element ird_tc:AccountsPreparedAtConsolidatedLevel

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

Back>
Element ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract

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

Back>
Element ird_tc:AdjustedSurplusForTheYearLifeInsuranceBusinessTaxAdjustment

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

Back>
Element ird_tc:AdvanceRuling

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

Back>
Element ird_tc:AdvanceRulingDetails

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

Back>
Element ird_tc:AdvertisingAndPromotions

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

Back>
Element ird_tc:AgencyFeeIncome

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

Back>
Element ird_tc:Agentfees

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

Back>
Element ird_tc:AllowancesOfLifeInsuranceCorporationProvidedUnderPart6OfIROTaxAdjustment

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

Back>
Element ird_tc:Amalgamation

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

Back>
Element ird_tc:AmortisationOfIntangibleAssets

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

Back>
Element ird_tc:AmortisationOfIntangibleAssetsTaxAdjustment

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

Back>
Element ird_tc:AnnualReturnFilingFee

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

Back>
Element ird_tc:AppropriationOfProfitOrTransferToReserveChargedAgainstFundToPolicyHoldersNotChargedAgainstFundLifeInsuranceBusinessTaxAdjustment

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

Back>
Element ird_tc:AppropriationProfitTransferReserveChargedAgainstFundPolicyHoldersNotChargedAgainstFundLifeInsuranceBusiness

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

Back>
Element ird_tc:ApprovedCharitableDonationsDetails

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

Back>
Element ird_tc:ApprovedCharitableDonationsTaxAdjustment

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

Back>
Element ird_tc:AssessableProfitsAdjustedLossOfThePeriodForeignCurrency

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

Back>
Element ird_tc:AssessableProfitsAdjustedLossOfThePeriodHKD

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

Back>
Element ird_tc:AuditRequirement

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

Back>
Element ird_tc:AuditorsRemuneration

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

Back>
Element ird_tc:BIR52ProprietorPartnerAllocationOfAssessableProfitsAdjustedLoss

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

Back>
Element ird_tc:BIR52ProprietorPartnerDateEntered

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

Back>
Element ird_tc:BIR52ProprietorPartnerDateLeft

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

Back>
Element ird_tc:BIR52ProprietorPartnerEmoluments

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

Back>
Element ird_tc:BIR52ProprietorPartnerEmolumentsAdjustment

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

Back>
Element ird_tc:BIR52ProprietorPartnerFullName

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

Back>
Element ird_tc:BIR52ProprietorPartnerHKIDOrBRNumber

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

Back>
Element ird_tc:BIR52ProprietorPartnerMPF

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

Back>
Element ird_tc:BIR52ProprietorPartnerPersonalAssessment

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

Back>
Element ird_tc:BIR52ProprietorPartnerPrecedentPartner

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

Back>
Element ird_tc:BIR52ProprietorPartnerProfitLossSharingRatio

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

Back>
Element ird_tc:BIR52PurchaseCBAIBA

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

Back>
Element ird_tc:BadDebtProvisionDetails

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

Back>
Element ird_tc:BadDebtWriteBackGeneral

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

Back>
Element ird_tc:BadDebtWriteBackSpecific

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

Back>
Element ird_tc:BadDebtWriteOffDetails

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

Back>
Element ird_tc:BadDebtWrittenOffGeneral

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

Back>
Element ird_tc:BadDebtWrittenOffSpecific

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

Back>
Element ird_tc:BadDebtsWriteBackGeneralTaxAdjustment

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

Back>
Element ird_tc:BadDebtsWrittenOffGeneralTaxAdjustment

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

Back>
Element ird_tc:BankCharges

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

Back>
Element ird_tc:BasisPeriodEndDate

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

Back>
Element ird_tc:BasisPeriodStartDate

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

Back>
Element ird_tc:BuildingManagementFee

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

Back>
Element ird_tc:BusinessCessation

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

Back>
Element ird_tc:BusinessCessationDate

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

Back>
Element ird_tc:BusinessCessationDeathOfProprietor

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

Back>
Element ird_tc:BusinessCessationTransferee

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

Back>
Element ird_tc:BusinessCessationTransfereeBusinessNature

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

Back>
Element ird_tc:BusinessCessationTransferred

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

Back>
Element ird_tc:BusinessCessationTransferredAssetsAssociated

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

Back>
Element ird_tc:BusinessCommencement

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

Back>
Element ird_tc:BusinessCommencementDate

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

Back>
Element ird_tc:BusinessRegistrationFee

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

Back>
Element ird_tc:CBAAddition

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

Back>
Element ird_tc:CBAAdditionDetails

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

Back>
Element ird_tc:CBAAnnualAllowance

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

Back>
Element ird_tc:CBABalancingAllowance

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

Back>
Element ird_tc:CBABalancingCharge

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

Back>
Element ird_tc:CBAClosedCost

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

Back>
Element ird_tc:CBADisposal

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

Back>
Element ird_tc:CBADisposalDetails

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

Back>
Element ird_tc:CBAOpenCost

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

Back>
Element ird_tc:CBAWDVBroughtForward

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

Back>
Element ird_tc:CBAWDVCarriedForward

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

Back>
Element ird_tc:CBAYearOfAcquisition

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

Back>
Element ird_tc:CBAYearOfFirstUse

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

Back>
Element ird_tc:ChangeInMethodOfValuationOfInventoriesDetails

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

Back>
Element ird_tc:Cleaning

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

Back>
Element ird_tc:ClosingInventories

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

Back>
Element ird_tc:CommercialBuildingAllowanceAbstract

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

Back>
Element ird_tc:Commission

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

Back>
Element ird_tc:CommissionIncome

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

Back>
Element ird_tc:CommissionPaymentsDetails

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

Back>
Element ird_tc:CompanyInformationAbstract

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

Back>
Element ird_tc:CompanyName

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

Back>
Element ird_tc:CompanySecretarialFee

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

Back>
Element ird_tc:CompensationExpenses

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

Back>
Element ird_tc:ComputerExpenses

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

Back>
Element ird_tc:ConstructionIncome

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

Back>
Element ird_tc:ConsultancyFee

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

Back>
Element ird_tc:ConsultancyFeeIncome

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

Back>
Element ird_tc:ContractorAndSubcontractorChargesDetails

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

Back>
Element ird_tc:ContractorCharges

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

Back>
Element ird_tc:ConversionRate

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

Back>
Element ird_tc:CostOfGoodsSoldCostOfSales

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

Back>
Element ird_tc:CostOfGoodsSoldCostOfSales_FinishedGoodsClosingBalance

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

Back>
Element ird_tc:CostOfGoodsSoldCostOfSales_FinishedGoodsOpeningBalance

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

Back>
Element ird_tc:CostOfGoodsSoldCostOfSales_FinishedGoodsPurchased

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

Back>
Element ird_tc:CostOfGoodsSoldCostOfSales_RawMaterialClosingBalance

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

Back>
Element ird_tc:CostOfGoodsSoldCostOfSales_RawMaterialOpeningBalance

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

Back>
Element ird_tc:CostOfGoodsSoldCostOfSales_RawMaterialPurchased

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

Back>
Element ird_tc:CostOfGoodsSoldCostOfSales_WorkInProgressClosingBalance

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

Back>
Element ird_tc:CostOfGoodsSoldCostOfSales_WorkInProgressOpeningBalance

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

Back>
Element ird_tc:CostOfGoodsSoldCostOfSales_WorkInProgressPurchased

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

Back>
Element ird_tc:CurrencyUsed

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

Back>
Element ird_tc:DebtTreatmentABSOriginatorBondIssuer

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

Back>
Element ird_tc:DecreaseInUnearnedPremiumsNonLifeInsuranceBusiness

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

Back>
Element ird_tc:DeductibleOutgoingExpensesNotChargedAgainstLifeInsuranceFundTaxAdjustment

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

Back>
Element ird_tc:DeductionClaimedForLeasedPremisesReinstatementCosts

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Deduction claimed for leased premises reinstatement costs
en | http://www.xbrl.org/2003/arcrole/concept-label | For deduction claimed for costs of reinstating any premises under a lease to their original condition at the end of the term of the lease or on an early termination of the lease (including any amount paid or payable by a lessee of the lease to the lessor of the lease in order to discharge the lessee's obligation for reinstatement) to be deducted from the lessee's chargeable profits if certain conditions are met.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | BIR51
ref:Number | 10.22
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | BIR52
ref:Number | 10.21
Presentation | ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:DeductionClaimedForLeasedPremisesReinstatementCosts

Back>
Element ird_tc:DeductionClaimedInterestNonHongKongAssociatedCorporationsIntraGroupFinancingBusiness

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Deduction claimed for interest to non-Hong Kong associated corporations in the ordinary course of an intra-group financing business
en | http://www.xbrl.org/2003/arcrole/concept-label | For deduction claimed for interest on money borrowed from non-Hong Kong associated corporations, which satisfy the conditions specified in section 16(2)(g) of the Inland Revenue Ordinance.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | Section
ref:Section | 16(2)(g)
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | BIR51
ref:Number | 10.21
Presentation | ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:DeductionClaimedInterestNonHongKongAssociatedCorporationsIntraGroupFinancingBusiness

Back>
Element ird_tc:DeductionRegulatoryCapitalSecurityDistribution

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

Back>
Element ird_tc:DeemedAssessableProfitsUnderS231aLifeInsuranceBusinessTaxAdjustment

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

Back>
Element ird_tc:DeemedAssessableProfitsUnderSection20AE20AF20AXAndOr20AYOrSection22AndOr23OfSchedule16E

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

Back>
Element ird_tc:DeemedAssessableProfitsUnderSection20AE20AF20AXAndOr20AYOrSection22AndOr23OfSchedule16EDetails

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

Back>
Element ird_tc:Depreciation

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

Back>
Element ird_tc:DepreciationAllowanceAbstract

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

Back>
Element ird_tc:DepreciationAllowanceAdditionDetails

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

Back>
Element ird_tc:DepreciationAllowanceDisposalDetails

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

Back>
Element ird_tc:DepreciationAllowancesPooling10Addition

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

Back>
Element ird_tc:DepreciationAllowancesPooling10AnnualAllowance

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

Back>
Element ird_tc:DepreciationAllowancesPooling10BalancingAllowance

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

Back>
Element ird_tc:DepreciationAllowancesPooling10BalancingCharge

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

Back>
Element ird_tc:DepreciationAllowancesPooling10InitalAllowance

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

Back>
Element ird_tc:DepreciationAllowancesPooling10SaleProceeds

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

Back>
Element ird_tc:DepreciationAllowancesPooling20Addition

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

Back>
Element ird_tc:DepreciationAllowancesPooling20AnnualAllowance

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

Back>
Element ird_tc:DepreciationAllowancesPooling20BalancingAllowance

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

Back>
Element ird_tc:DepreciationAllowancesPooling20BalancingCharge

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

Back>
Element ird_tc:DepreciationAllowancesPooling20InitalAllowance

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

Back>
Element ird_tc:DepreciationAllowancesPooling20SaleProceeds

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

Back>
Element ird_tc:DepreciationAllowancesPooling30Addition

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

Back>
Element ird_tc:DepreciationAllowancesPooling30AnnualAllowance

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

Back>
Element ird_tc:DepreciationAllowancesPooling30BalancingAllowance

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

Back>
Element ird_tc:DepreciationAllowancesPooling30BalancingCharge

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

Back>
Element ird_tc:DepreciationAllowancesPooling30InitalAllowance

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

Back>
Element ird_tc:DepreciationAllowancesPooling30SaleProceeds

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

Back>
Element ird_tc:DepreciationAllowancesPoolingTotalAnnualAllowance

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

Back>
Element ird_tc:DepreciationAllowancesPoolingTotalBalancingAllowance

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

Back>
Element ird_tc:DepreciationAllowancesPoolingTotalBalancingCharge

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

Back>
Element ird_tc:DepreciationAllowancesPoolingTotalInitialAllowance

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

Back>
Element ird_tc:DepreciationAllowancesPoolingTotalSaleProceeds

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

Back>
Element ird_tc:DepreciationOthers

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

Back>
Element ird_tc:DepreciationPPE

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

Back>
Element ird_tc:DepreciationROUAssets

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

Back>
Element ird_tc:DepreciationTaxAdjustment

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

Back>
Element ird_tc:DetailedInformationLineItems

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

Back>
Element ird_tc:DetailsOfExpenditureIncurredOnAndProceedsFromTheSaleOfEnvironmentFriendlyVehicles

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

Back>
Element ird_tc:DetailsOfExpenditureIncurredOnAndProceedsFromTheSaleOfEnvironmentalProtectionInstallation

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

Back>
Element ird_tc:DetailsOfExpenditureIncurredOnAndProceedsFromTheSaleOfEnvironmentalProtectionMachinery

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

Back>
Element ird_tc:DirectorRemuneration

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

Back>
Element ird_tc:DisposalGainFVTOCI

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

Back>
Element ird_tc:DisposalGainFixedAssets

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

Back>
Element ird_tc:DisposalGainInvestmentSecuritiesAmortisedCost

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

Back>
Element ird_tc:DisposalGainSecurities

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

Back>
Element ird_tc:DisposalLossFAFVTOCI

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

Back>
Element ird_tc:DisposalLossFixedAssets

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

Back>
Element ird_tc:DisposalLossInvestmentSecuritiesAmortisedCost

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

Back>
Element ird_tc:DisposalLossSecurities

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

Back>
Element ird_tc:DividendIncome

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

Back>
Element ird_tc:Donations

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

Back>
Element ird_tc:DonationsAddBackTaxAdjustment

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

Back>
Element ird_tc:ElectToTreatOneOffAdjustmentAsYourIncomeOrLossBy5EqualAmounts

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

Back>
Element ird_tc:EligibleSingleFamilyOfficeOfAFamily

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

Back>
Element ird_tc:Entertainment

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

Back>
Element ird_tc:ExchangeGain

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

Back>
Element ird_tc:ExchangeGainFromStage1And2ExpectedCreditLosses

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

Back>
Element ird_tc:ExchangeGainFromStage1And2ExpectedCreditLossesTaxAdjustment

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

Back>
Element ird_tc:ExchangeGainFromStage3ExpectedCreditLosses

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

Back>
Element ird_tc:ExchangeLoss

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

Back>
Element ird_tc:ExchangeLossFromStage1And2ExpectedCreditLosses

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

Back>
Element ird_tc:ExchangeLossFromStage3ExpectedCreditLosses

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

Back>
Element ird_tc:ExchangeLossStage1And2ExpectedCreditLossesTaxAdjustment

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

Back>
Element ird_tc:ExemptBankInterestIncomeTaxAdjustment

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

Back>
Element ird_tc:ExemptDividendIncomeTaxAdjustment

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

Back>
Element ird_tc:ExpectedCreditLossesAdjustmentToOpeningBalanceDueToAdoptionOfHKFRS9Stage1And2TaxAdjustment

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

Back>
Element ird_tc:ExpectedCreditLossesAdjustmentToOpeningBalanceDueToAdoptionOfHKFRS9Stage3TaxAdjustment

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

Back>
Element ird_tc:ExpectedCreditLossesChargedStage1And2

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

Back>
Element ird_tc:ExpectedCreditLossesChargedStage1AndStage2TaxAdjustment

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

Back>
Element ird_tc:ExpectedCreditLossesChargedStage3

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

Back>
Element ird_tc:ExpenditureOfFixedAssetsInCapitalNatureTaxAdjustment

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

Back>
Element ird_tc:ExpenditureOnBuildingRefurbishmentDetails

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

Back>
Element ird_tc:ExpenditureOnBuildingRefurbishmentTaxAdjustment

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

Back>
Element ird_tc:ExpenditureOnComputerHardwareAndSoftwareDetails

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

Back>
Element ird_tc:ExpenditureOnComputerHardwareAndSoftwareTaxAdjustment

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

Back>
Element ird_tc:ExpenditureOnCopyrightsTaxAdjustment

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

Back>
Element ird_tc:ExpenditureOnEnvironmentFriendlyVehiclesTaxAdjustment

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

Back>
Element ird_tc:ExpenditureOnEnvironmentalProtectionInstallationTaxAdjustment

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

Back>
Element ird_tc:ExpenditureOnEnvironmentalProtectionMachineryTaxAdjustment

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

Back>
Element ird_tc:ExpenditureOnPatentRightsTaxAdjustment

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

Back>
Element ird_tc:ExpenditureOnPerformersEconomicRightsTaxAdjustment

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

Back>
Element ird_tc:ExpenditureOnPrescribedManufacturingMachineryOrPlantTaxAdjustment

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

Back>
Element ird_tc:ExpenditureOnPresribedManufacturingMachineryOrPlantDetails

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

Back>
Element ird_tc:ExpenditureOnProtectedLayoutDesignTopographyRightsTaxAdjustment

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

Back>
Element ird_tc:ExpenditureOnProtectedPlantVarietyRightsTaxAdjustment

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

Back>
Element ird_tc:ExpenditureOnRegisteredDesignsTaxAdjustment

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

Back>
Element ird_tc:ExpenditureOnRegisteredTrademarksTaxAdjustment

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

Back>
Element ird_tc:ExpenditureOnRightsToKnowHowTaxAdjustment

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

Back>
Element ird_tc:ExpenseDisbursementOrLossChargedAgainstLifeInsuranceFundTaxAdjustment

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

Back>
Element ird_tc:ExpensesPaidOnBehalfOfRelatedEntitiesWithoutRechargeTaxAdjustment

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

Back>
Element ird_tc:FamilyOwnedSpecialPurposeEntityInWhichAnEligibleFamilyOwnedInvestmentHoldingVehicleHasBeneficialInterest

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

Back>
Element ird_tc:FeeCommissionIncomeFinancialInstitution

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

Back>
Element ird_tc:FinanceCostsDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness

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

Back>
Element ird_tc:FixedAssetAdditionsTotal

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

Back>
Element ird_tc:FixedAssetDisposalTotal

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

Back>
Element ird_tc:FixedAssetWrittenOffTotal

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

Back>
Element ird_tc:ForeignTaxCreditClaimed

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

Back>
Element ird_tc:ForeignTaxPaid

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

Back>
Element ird_tc:ForeignTaxPaidClaimedAsAUnilateralTaxCredit

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Foreign tax paid claimed as a unilateral tax credit
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | BIR52
ref:Number | 10.20
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | BIR51
ref:Number | 10.20
Presentation | ird_tc:AdditionalInformationRequiredByTheInlandRevenueDepartmentAbstract -> ird_tc:ForeignTaxPaidClaimedAsAUnilateralTaxCredit

Back>
Element ird_tc:ForeignWithholdingTaxPaid

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

Back>
Element ird_tc:FreightAndTransportation

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

Back>
Element ird_tc:GainFAAtFVTPL

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

Back>
Element ird_tc:GainOrProfitAccruedToACorporationOtherThanAFinancialInstitutionThroughOrFromTheCarryingOnAnIntraGroupFinancingBusiness

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

Back>
Element ird_tc:GainOrProfitOnSaleOrDisposalOfAQualifyingDebtInstrument

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

Back>
Element ird_tc:GainOrProfitOnSaleOrDisposalOfAQualifyingDebtInstrumentDetails

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

Back>
Element ird_tc:GeneralAdministrativeOrManagementExpensesDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness

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

Back>
Element ird_tc:GrossIncome

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

Back>
Element ird_tc:GrossPremiumFromLifeInsuranceBusinessDirectUnderwriting

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

Back>
Element ird_tc:GrossPremiumsFromLifeReinsuranceBusiness

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

Back>
Element ird_tc:GrossPremiumsFromNonLifeInsuranceBusinessDirectUnderwriting

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

Back>
Element ird_tc:GrossPremiumsFromNonLifeReinsuranceBusiness

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

Back>
Element ird_tc:GrossProfitLoss

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

Back>
Element ird_tc:HandlingFees

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

Back>
Element ird_tc:HedgingGain

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

Back>
Element ird_tc:HedgingLoss

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

Back>
Element ird_tc:HirePurchaseAbstract

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

Back>
Element ird_tc:HirePurchaseAddition

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

Back>
Element ird_tc:HirePurchaseAdditionDetails

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

Back>
Element ird_tc:HirePurchaseAnnualAllowance

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

Back>
Element ird_tc:HirePurchaseBalancingAllowance

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

Back>
Element ird_tc:HirePurchaseBalancingCharge

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

Back>
Element ird_tc:HirePurchaseCapitalRepaymentAccumulated

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

Back>
Element ird_tc:HirePurchaseCapitalRepaymentCurrent

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

Back>
Element ird_tc:HirePurchaseClosingBalance

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

Back>
Element ird_tc:HirePurchaseDisposal

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

Back>
Element ird_tc:HirePurchaseInitialAllowance

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

Back>
Element ird_tc:HirePurchaseInterests

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

Back>
Element ird_tc:HirePurchaseOpeningBalance

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

Back>
Element ird_tc:HirePurchaseRate

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

Back>
Element ird_tc:HirePurchaseWDVBroughtForward

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

Back>
Element ird_tc:HirePurchaseWDVCarriedForward

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

Back>
Element ird_tc:HireRentalSimilarChargesUseOfMovablePropertyHongKong

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

Back>
Element ird_tc:HongKongPracticeUnit

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

Back>
Element ird_tc:HongKongStandardIndustrialClassificationCode

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

Back>
Element ird_tc:IBAAddition

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

Back>
Element ird_tc:IBAAdditionDetails

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

Back>
Element ird_tc:IBAAnnualAllowance

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

Back>
Element ird_tc:IBABalancingAllowance

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

Back>
Element ird_tc:IBABalancingCharge

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

Back>
Element ird_tc:IBACloseCost

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

Back>
Element ird_tc:IBADisposal

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

Back>
Element ird_tc:IBADisposalDetails

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

Back>
Element ird_tc:IBAInitalAllowance

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

Back>
Element ird_tc:IBAOpenCost

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

Back>
Element ird_tc:IBAWDVBroughtForward

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

Back>
Element ird_tc:IBAWDVCarriedForward

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

Back>
Element ird_tc:IBAYearOfAcquisition

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

Back>
Element ird_tc:IBAYearOfFirstUse

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

Back>
Element ird_tc:IRDFileNumber

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

Back>
Element ird_tc:IncludeAnyInterestProfitsLossArisingFromShortMediumTermDebtInstruments

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

Back>
Element ird_tc:IncomeAmountOfOneOffAdjustmentArisingFromImplementationOfRBCRegime

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

Back>
Element ird_tc:IncomeFromAssignmentOfRightToEarnIncome

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

Back>
Element ird_tc:IncomeProfitsTaxExemptedDoubleTaxationAgreement

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

Back>
Element ird_tc:IncreaseInUnearnedPremiumsNonLifeInsuranceBusiness

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

Back>
Element ird_tc:IndustrialBuildingAllowanceAbstract

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

Back>
Element ird_tc:IndustrialBuildingAllowanceCommercialBuildingAllowanceDepreciationAllowanceHirePurchaseAbstract

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

Back>
Element ird_tc:InstallationCosts

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

Back>
Element ird_tc:Insurance

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

Back>
Element ird_tc:InsuranceCorporationCommencingToImplementRiskBasedCapitalRegimeToDetermineCapitalRequirements

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

Back>
Element ird_tc:IntellectualPropertyPayments

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

Back>
Element ird_tc:InterestExpenses

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

Back>
Element ird_tc:InterestExpensesLeaseLiabilities

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

Back>
Element ird_tc:InterestIncomeFromAQualifyingDebtInstrument

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

Back>
Element ird_tc:InterestIncomeFromAQualifyingDebtInstrumentDetails

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

Back>
Element ird_tc:InterestIncomeHongKongBank

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

Back>
Element ird_tc:InterestIncomeNonHongKongBank

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

Back>
Element ird_tc:InterestIncomeReceivedByACorporationOtherThanAFinancialInstitutionThroughOrFromTheCarryingOnAnIntraGroupFinancingBusiness

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

Back>
Element ird_tc:InterestPaidOrPayableDetails

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

Back>
Element ird_tc:InterestProfitsGainsFromQualifyingDebtInstrumentsIssuedOnOrAfter1April2018ExemptedTaxAdjustment

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

Back>
Element ird_tc:InventoryObsolescenceWriteBack

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

Back>
Element ird_tc:InventoryObsolescenceWriteBackTaxAdjustment

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

Back>
Element ird_tc:InventoryObsolescenceWrittenOff

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

Back>
Element ird_tc:InventoryObsolescenceWrittenOffTaxAdjustment

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

Back>
Element ird_tc:ItemsToBeAddedBackAbstract

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

Back>
Element ird_tc:ItemsToBeDeductedAbstract

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

Back>
Element ird_tc:LeasingChargesMovableProperties

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

Back>
Element ird_tc:LegalAndOtherProfessionalFeePaymentsDetails

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

Back>
Element ird_tc:LegalAndProfessionalFee

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

Back>
Element ird_tc:LicenceAndMembershipFees

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

Back>
Element ird_tc:LifeInsuranceFundSurplusAtBeginningBasisPeriodTaxAdjustment

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

Back>
Element ird_tc:LifeInsuranceFundSurplusAtEndBasisPeriodTaxAdjustment

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

Back>
Element ird_tc:LoanInterestIncome

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

Back>
Element ird_tc:LongTermInstrumentsIssuedBefore1April2018TaxAdjustment

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

Back>
Element ird_tc:LossAmountOfOneOffAdjustmentArisingFromImplementationOfRBCRegime

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

Back>
Element ird_tc:LossFAAtFVTPL

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

Back>
Element ird_tc:ManagementFee

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

Back>
Element ird_tc:ManagementFeePaymentsDetails

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

Back>
Element ird_tc:ManagementFeeReceivedDetails

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

Back>
Element ird_tc:MandatoryContributionsMadeForProprietorOrPartners

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

Back>
Element ird_tc:MandatoryContributionsMadeForProprietorOrPartnersDetails

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

Back>
Element ird_tc:MandatoryProvidentFundContribution

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

Back>
Element ird_tc:ManufacturingIncome

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

Back>
Element ird_tc:Marketing

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

Back>
Element ird_tc:MedicalFees

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

Back>
Element ird_tc:MembershipFeeIncome

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

Back>
Element ird_tc:MotorVehicleExpenses

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

Back>
Element ird_tc:NameOfProductionSoftware

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

Back>
Element ird_tc:NetClaimsIncurredLifeInsuranceBusiness

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

Back>
Element ird_tc:NetClaimsIncurredNonLifeInsuranceBusiness

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

Back>
Element ird_tc:NetCommissionExpensesDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness

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

Back>
Element ird_tc:NetCommissionExpensesLifeInsuranceBusiness

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

Back>
Element ird_tc:NetPremiumsEarnedNonLifeInsuranceBusiness

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

Back>
Element ird_tc:NetPremiumsFromLifeInsuranceBusinessDirectUnderwriting

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

Back>
Element ird_tc:NetPremiumsFromLifeReinsuranceBusiness

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

Back>
Element ird_tc:NetPremiumsFromNonLifeInsuranceBusinessDirectUnderwriting

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

Back>
Element ird_tc:NetPremiumsFromNonLifeReinsuranceBusiness

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

Back>
Element ird_tc:NonDeductibleExchangeLossTaxAdjustment

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

Back>
Element ird_tc:NonDeductibleForeignWithholdingTaxPaidTaxAdjustment

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

Back>
Element ird_tc:NonDeductibleInterestExpensesTaxAdjustment

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

Back>
Element ird_tc:NonDeductibleLegalAndProfessionalFeesTaxAdjustment

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

Back>
Element ird_tc:NonDeductibleOutgoingExpenseDisbursementOrLossChargedAgainstLifeInsuranceFundTaxAdjustment

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

Back>
Element ird_tc:NonResidentRoyaltyPaymentS15

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

Back>
Element ird_tc:NonTaxableExchangeGainTaxAdjustment

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

Back>
Element ird_tc:OfficeSupplies

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

Back>
Element ird_tc:OffshoreInterestIncomeTaxAdjustment

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

Back>
Element ird_tc:OffshoreProfitsExcluded

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

Back>
Element ird_tc:OffshoreProfitsFromBusinessAttributableToContractProcessingOrImportProcessingArrangementInTheChineseMainland

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount should still be included in aggregating the amount of "Offshore profits excluded".
en | http://www.xbrl.org/2003/arcrole/concept-label | Offshore profits from business attributable to contract processing or import processing arrangement in the Chinese Mainland
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:OffshoreProfitsFromBusinessAttributableToContractProcessingOrImportProcessingArrangementInTheChineseMainland

Back>
Element ird_tc:OffshoreProfitsFromBusinessAttributableToTheUseOfTheInternetToAcceptOrdersSellGoodsProvideServicesOrAcceptPayment

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

Back>
Element ird_tc:OpeningInventories

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

Back>
Element ird_tc:OtherCostOfGoodsSoldCostOfSales

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

Back>
Element ird_tc:OtherCostOfGoodsSoldCostOfSales_DirectLabor

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

Back>
Element ird_tc:OtherCostOfGoodsSoldCostOfSales_HandlingCharges

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

Back>
Element ird_tc:OtherCostOfGoodsSoldCostOfSales_ManufacturingExpenses

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

Back>
Element ird_tc:OtherOnshoreButNotTaxableInterestIncomeTaxAdjustment

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

Back>
Element ird_tc:OtherOutgoingsExpensesLossDeductedFromUnderwritingProfitLossNonLifeInsuranceBusiness

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

Back>
Element ird_tc:OtherTaxAdjustmentsAbstract

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

Back>
Element ird_tc:OutgoingOrExpenseChargedAgainstLifeInsuranceFundTaxAdjustment

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

Back>
Element ird_tc:OutgoingOrExpensesNotChargedAgainstLifeInsuranceFundTaxAdjustment

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

Back>
Element ird_tc:PartnerInformationAbstract

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

Back>
Element ird_tc:PartnersDimension

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

Back>
Element ird_tc:PenaltyAndFines

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

Back>
Element ird_tc:PenaltyAndFinesTaxAdjustment

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

Back>
Element ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPerson

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

Back>
Element ird_tc:PermanentEstablishmentHongKongNonHongKongResidentPersonDetails

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

Back>
Element ird_tc:PersonalParticularsProprietorOrPartnersTable

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

Back>
Element ird_tc:PractisingCertificateNumber

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

Back>
Element ird_tc:PreferredLanguageForFutureCorrespondence

Substitution Group | xbrli:item
Type | sci_tc_2026-04-01:PreferredLanguageForFutureCorrespondenceItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Preferred language for future correspondence
References |
Presentation | ird_tc:CompanyInformationAbstract -> ird_tc:PreferredLanguageForFutureCorrespondence

Back>
Element ird_tc:PremiumsCededToReinsurersForLifeInsuranceBusinessDirectUnderwriting

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

Back>
Element ird_tc:PremiumsCededToReinsurersForLifeReInsuranceBusiness

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

Back>
Element ird_tc:PremiumsCededToReinsurersForNonLifeInsuranceBusinessDirectUnderwriting

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

Back>
Element ird_tc:PremiumsCededToReinsurersForNonLifeReinsuranceBusiness

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

Back>
Element ird_tc:PrincipalBusinessActivity

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

Back>
Element ird_tc:PrintingAndStationery

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

Back>
Element ird_tc:PrivateCompany

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

Back>
Element ird_tc:PrivateExpenses

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

Back>
Element ird_tc:ProcessingArrangementMainland

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

Back>
Element ird_tc:ProfitLossBeforeTax

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

Back>
Element ird_tc:ProfitsAndLossExpensesAbstract

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

Back>
Element ird_tc:ProfitsAndLossIncomeAbstract

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

Back>
Element ird_tc:ProfitsEarnedByAFamilyOwnedSpecialPurposeEntityFromTransactionsSpecified

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

Back>
Element ird_tc:ProfitsFromSaleOfCapitalAssetsOtherThanLandedPropertiesInHongKongExcludedFromTheAssessableProfitsOrAdjustedLossTaxAdjustment2024

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

Back>
Element ird_tc:ProfitsFromSaleOfLandPropertiesInHongKongExcludedFromAssessableProfitsTaxAdjustment

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

Back>
Element ird_tc:ProfitsNotBeingProfitsFromBusinessOfInsuranceOtherThanLifeInsuranceAndNotCreditedToLifeInsuranceFundTaxAdjustment

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

Back>
Element ird_tc:ProvisionForUnexpiredRiskNonLifeInsuranceBusiness

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

Back>
Element ird_tc:ProvisionGeneralBadDebt

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

Back>
Element ird_tc:ProvisionGeneralBadDebtsTaxAdjustment

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

Back>
Element ird_tc:ProvisionGeneralInventoryObsolescence

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

Back>
Element ird_tc:ProvisionGeneralInventoryObsolescenceTaxAdjustment

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

Back>
Element ird_tc:ProvisionSpecificBadDebt

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

Back>
Element ird_tc:ProvisionSpecificInventoryObsolescence

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

Back>
Element ird_tc:Purchases

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

Back>
Element ird_tc:ReasonsForTheChangeOfAccountingDate

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

Back>
Element ird_tc:ReasonsForTheOffshoreClaim

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

Back>
Element ird_tc:ReceiptOfCapitalNatureOrTransferFromReserveCreditedToLifeInsuranceFundTaxAdjustment

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

Back>
Element ird_tc:RecruitmentExpenses

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

Back>
Element ird_tc:RentAndRates

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

Back>
Element ird_tc:RentalIncomeImmovableAssetsHongKong

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

Back>
Element ird_tc:RepairsAndMaintenance

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

Back>
Element ird_tc:ResearchAndDevelopment

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

Back>
Element ird_tc:ResearchAndDevelopmentDetails

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

Back>
Element ird_tc:ReversalOfExpectedCreditLossesStage1And2

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

Back>
Element ird_tc:ReversalOfExpectedCreditLossesStage3

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

Back>
Element ird_tc:RoyaltyIncome

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

Back>
Element ird_tc:RoyaltyPaymentToNonResidentRecipientDetails

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

Back>
Element ird_tc:Samples

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

Back>
Element ird_tc:Schedule16CAndIncidentalTransactionsExempted

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

Back>
Element ird_tc:Schedule16CAndIncidentalTransactionsExemptedDetails

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

Back>
Element ird_tc:ServiceCharges

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

Back>
Element ird_tc:ServiceFeeIncome

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

Back>
Element ird_tc:ServiceFeeReceivedDetails

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

Back>
Element ird_tc:ShareBasedPaymentCashSettled

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

Back>
Element ird_tc:ShareBasedPaymentDetails

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

Back>
Element ird_tc:ShareBasedPaymentEquitySettledCompany

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

Back>
Element ird_tc:ShareBasedPaymentEquitySettledGroupCoNoRecharge

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

Back>
Element ird_tc:ShareBasedPaymentEquitySettledGroupCoRecharge

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

Back>
Element ird_tc:ShareLossesAssociates

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

Back>
Element ird_tc:ShareLossesJointVentures

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

Back>
Element ird_tc:ShareOfLossOfInvestmentsInAssociateSOrJointVentureSTaxAdjustment

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

Back>
Element ird_tc:ShareOfProfitsOfInvestmentsInAssociateSOrJointVentureSTaxAdjustment

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

Back>
Element ird_tc:ShareProfitsAssociates

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

Back>
Element ird_tc:ShareProfitsJointVentures

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

Back>
Element ird_tc:ShareholderChange

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

Back>
Element ird_tc:ShortMediumTermInstrumentsIssuedBefore1April2018InterestGainTaxHalfTaxRateTaxAdjustment

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

Back>
Element ird_tc:SpecifiedSecuritiesExempted

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

Back>
Element ird_tc:StaffBenefitsAndWelfare

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

Back>
Element ird_tc:StaffPartnersSalary

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

Back>
Element ird_tc:StaffSalaries

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

Back>
Element ird_tc:StampDutyNewTenancyAgreement

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

Back>
Element ird_tc:StampDutyNewTenancyAgreementTaxAdjustment

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

Back>
Element ird_tc:StampDutyPropertyTransaction

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

Back>
Element ird_tc:StampDutyRenewalTenancyAgreement

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

Back>
Element ird_tc:StampDutyTransferOfShares

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

Back>
Element ird_tc:StampDutyTransferOfSharesTaxAdjustment

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

Back>
Element ird_tc:StockExchangeAndListingCosts

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

Back>
Element ird_tc:SubContractorCharges

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

Back>
Element ird_tc:SubscriptionFee

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

Back>
Element ird_tc:SubscriptionIncome

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

Back>
Element ird_tc:SubsidyFinancialAssistanceGovernmentGrant

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

Back>
Element ird_tc:SundryExpenses

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

Back>
Element ird_tc:TaxAdjustmentAbstract

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

Back>
Element ird_tc:TaxReliefDTA

Substitution Group | xbrli:item
Type | xbrli:booleanItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Whether you claim tax relief for this year of assessment pursuant to an arrangement for avoidance of double taxation specified under section 49(1) or 49(1A) of the Inland Revenue Ordinance.
en | http://www.xbrl.org/2003/arcrole/concept-label | Tax relief from tax treaty
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | BIR51
ref:Number | 3.4
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | BIR52
ref:Number | 2.4
Presentation | ird_tc: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
en | http://www.xbrl.org/2003/arcrole/concept-label | Provide details of foreign tax computation showing (1) the tax jurisdiction involved, (2) nature and amount of the income taxed, and (3) details of the income or profits so claimed and the computation.
en | http://www.xbrl.org/2003/arcrole/concept-label | Tax relief DTA details
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | BIR51
ref:Number | 3.4
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | BIR52
ref:Number | 2.4
Presentation | ird_tc:TaxReliefDTA -> ird_tc:TaxReliefDTADetails

Back>
Element ird_tc:TaxServicesFee

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

Back>
Element ird_tc:TaxTreatmentOfFinancialInstruments

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

Back>
Element ird_tc:TaxWrittenDownValueBroughtForwardPooling10

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

Back>
Element ird_tc:TaxWrittenDownValueBroughtForwardPooling20

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

Back>
Element ird_tc:TaxWrittenDownValueBroughtForwardPooling30

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

Back>
Element ird_tc:TaxWrittenDownValueCarriedForwardPooling10

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

Back>
Element ird_tc:TaxWrittenDownValueCarriedForwardPooling20

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

Back>
Element ird_tc:TaxWrittenDownValueCarriedForwardPooling30

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

Back>
Element ird_tc:TotalNetPremiumsLifeInsuranceBusiness

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

Back>
Element ird_tc:TotalNumberOfFIHVsManaged

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

Back>
Element ird_tc:TradingIncome

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

Back>
Element ird_tc:TrainingCosts

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

Back>
Element ird_tc:TransactionWithNonResidentAgent

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

Back>
Element ird_tc:TransactionWithNonResidentHireCharges

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

Back>
Element ird_tc:TransactionWithNonResidentProfessionalServicesFee

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

Back>
Element ird_tc:TransactionWithNonResidentSellGoodsServices

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

Back>
Element ird_tc:TransactionsWithOtherPartsNonHongKongResidentPerson

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

Back>
Element ird_tc:TransferPricingAdjustmentTaxAdjustment

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

Back>
Element ird_tc:Travelling

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

Back>
Element ird_tc:Turnover

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

Back>
Element ird_tc:UnderwritingLossNonLifeInsuranceBusiness

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

Back>
Element ird_tc:UnderwritingProfitNonLifeInsuranceBusiness

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

Back>
Element ird_tc:UtilitiesAndTelecommunications

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

Back>
Element ird_tc:ValueCreationContributionsinHongKong

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

Back>
Element ird_tc:VersionOfProductionSoftware

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

Back>
Element ird_tc:YearOfAssessment

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

Back>
Enumeration Data Types Details

Data types |
PreferredLanguageForFutureCorrespondenceItemType |

PreferredLanguageForFutureCorrespondenceItemType

namespace | http://xbrl.ird.gov.hk/taxonomy/2026-04-01/sci_tc_2026-04-01
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>