CHINA TELECOM CORP LTD | CIK:0001191255 | 3

  • Filed: 4/27/2018
  • Entity registrant name: CHINA TELECOM CORP LTD (CIK: 0001191255)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1191255/000119312518137004/0001193125-18-137004-index.htm
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    • ifrs-full:DisclosureOfDeferredTaxesExplanatory

    14. DEFERRED TAX ASSETS AND LIABILITIES

    The components of deferred tax assets and deferred tax liabilities recognized in the consolidated statement of financial position and the movements are as follows:

     

         Assets      Liabilities     Net Balance  
         2017      2016      2017     2016     2017     2016  
         RMB      RMB      RMB     RMB     RMB     RMB  

    Provisions and impairment losses, primarily for doubtful debts

    		      1,626        1,531        —         —         1,626       1,531  

    Property, plant and equipment, and others

    		      3,782        3,410        (7,789 )      (4,416 )      (4,007 )      (1,006 ) 

    Deferred revenues and installation costs

    		      71        120        (52 )      (85 )      19       35  

    Available-for-sale equity securities

    		      —          —          (169 )      (269 )      (169 )      (269 ) 
      

     

     

    		     

     

     

    		     

     

     

    		    

     

     

    		    

     

     

    		    

     

     

    		  

    Deferred tax assets/(liabilities)

    		      5,479        5,061        (8,010 )      (4,770 )      (2,531 )      291  
      

     

     

    		     

     

     

    		     

     

     

    		    

     

     

    		    

     

     

    		    

     

     

    		  

     

         Balance at
    January 1,
    2015    		     Recognized
    in  consolidated
    statement of
    comprehensive
    income    		     Balance at
    December 31,
    2015    		  
         RMB     RMB     RMB  

    Provisions and impairment losses, primarily for doubtful debts

    		      1,156       135       1,291  

    Property, plant and equipment, and others

    		      1,015       554       1,569  

    Deferred revenues and installation costs

    		      99       (39 )      60  

    Available-for-sale equity securities

    		      (163 )      (163 )      (326 ) 
      

     

     

    		    

     

     

    		    

     

     

    		  

    Net deferred tax assets

    		      2,107       487       2,594  
      

     

     

    		    

     

     

    		    

     

     

    		  

     

         Balance at
    January 1,
    2016    		     Recognized
    in  consolidated
    statement of
    comprehensive
    income    		     Balance at
    December 31,
    2016    		  
         RMB     RMB     RMB  

    Provisions and impairment losses, primarily for doubtful debts

    		      1,291       240       1,531  

    Property, plant and equipment, and others

    		      1,569       (2,575 )      (1,006 ) 

    Deferred revenues and installation costs

    		      60       (25 )      35  

    Available-for-sale equity securities

    		      (326 )      57       (269 ) 
      

     

     

    		    

     

     

    		    

     

     

    		  

    Net deferred tax assets

    		      2,594       (2,303 )      291  
      

     

     

    		    

     

     

    		    

     

     

    		  

     

         Balance at
    January 1,
    2017    		     Recognized
    in  consolidated
    statement of
    comprehensive
    income    		     Balance at
    December 31,
    2017    		  
         RMB     RMB     RMB  

    Provisions and impairment losses, primarily for doubtful debts

    		      1,531       95       1,626  

    Property, plant and equipment, and others

    		      (1,006 )      (3,001 )      (4,007 ) 

    Deferred revenues and installation costs

    		      35       (16 )      19  

    Available-for-sale equity securities

    		      (269 )      100       (169 ) 
      

     

     

    		    

     

     

    		    

     

     

    		  

    Net deferred tax assets/(liabilities)

    		      291       (2,822 )      (2,531 )