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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from accrued liabilities and others.

No definition available.

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Amount of deferred tax liability attributable to taxable temporary differences from withholding income taxes.

No definition available.

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Represents the lower withholding income tax rate on dividends that is applied if the non-resident enterprise investor receiving the dividend is registered in Hong Kong with at least 25% equity interest in the PRC enterprise and meets the relevant conditions or requirements pursuant to the tax arrangement between mainland China and Hong Kong.

No definition available.

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Represents the minimum equity interest to be held by the non-resident enterprise investor, who is registered in Hong Kong, in PRC enterprise. This is one of the requirements which makes the non-resident enterprise investor qualified for a lower withholding income tax rate.

No definition available.

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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

No definition available.

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- References

No definition available.

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Represents the withholding tax rate on dividends distributed by foreign investment entities to its non-resident enterprise investors.

No definition available.

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No definition available.

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No definition available.

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Amount of deferred tax liability attributable to taxable temporary differences.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from deferred income.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.

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Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.

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Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.

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Amount of deferred tax liability attributable to taxable temporary differences classified as other.

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Amount of deferred tax liability not recognized because of the exceptions to comprehensive recognition of deferred taxes related to undistributed earnings of domestic subsidiaries.

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Amount of increase (decrease) in the valuation allowance for a specified deferred tax asset.

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