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Annual Report 2013
KPJ HEALTHCARE BERHAD
201
10.
Income tax expense/(credit) (continued)
Major components of income tax expense/(credit) (continued)
The current income tax is calculated at the statutory tax rate of 25% (2012: 25%) of the estimated assessable pro t for the year.
Reconciliation between income tax expense/(credit) and accounting pro t
The reconciliation of income tax expense/(credit) and the product of accounting pro t multiplied by the applicable corporate rate for the
years ended 31 December 2013 and 2012 is as follows:
Group
Company
2013
2012
2013
2012
RM’000
RM’000
RM’000
RM’000
Pro t before tax
157,732
195,575
69,610
89,156
Tax at statutory tax rate of 25%
39,433
48,894
17,403
22,289
Differences resulted in different tax rate
(161)
-
-
-
Income not subject to tax
(2,501)
(3,202)
(24,677)
(24,715)
Non-deductible expenses
19,088
10,524
6,442
3,319
Expenses quali ed for double deduction
(146)
-
-
-
Share of results of associates
(1,932)
(2,570)
-
-
Bene ts from previously unrecognised tax losses
(10,434)
(571)
-
-
Bene ts from previously unrecognised temporary
differences
(1,255)
(113)
-
-
(Over)/under provision in respect of previous years
- Current tax
(3,655)
(1,279)
(1,097)
(1,095)
- Deferred tax
710
(2,902)
-
-
Current year deferred tax asset not recognised
8,220
-
2,515
-
Income tax expense/(credit)
47,367
48,781
586
(202)
11.
Dividends
Company
2013
2012
RM’000
RM’000
Recognised during the nancial year:
Interim dividends to ordinary equity holders of the Company:
- Interim single tier dividends of 12.2 sen per share
-
76,555
- Interim single tier dividends of 10.0 sen per share
65,249
-
65,249
76,555
Notes to the
Financial Statements
For the financial year ended 31 December 2013
(continued)