Page 126 - China Mobile Limited - Annual Report 2012

China Mobile Limited
Annual Report 2012
120
Notes to the Financial Statements
(Expressed in Renminbi unless otherwise indicated)
21 Deferred Tax Assets and Liabilities (Continued)
Deferred tax assets and liabilities recognized and the movements during 2011
As at
1 January
2011
Acquisition of
a subsidiary
Credited/
(charged) to
profit or loss
Exchange
differences
As at
31 December
2011
RMB million RMB million RMB million RMB million RMB million
Deferred tax assets arising from:
Provision for obsolete inventories 12 5 8 – 25
Write-off of certain network equipment
and related assets 1,235 – 147 – 1,382
Provision for certain operating expenses 5,147 3 560 – 5,710
Deferred revenue from customer point
reward program 2,114 – 531 – 2,645
Impairment loss for doubtful accounts 1,212 4 (65) – 1,151
9,720 12 1,181 – 10,913
Deferred tax liabilities arising from:
Capitalized interest (4) – 3 – (1)
Depreciation allowance in excess of
related depreciation (35) – 18 1 (16)
(39) – 21 1 (17)
Total 9,681 12 1,202 1 10,896
The Group
As at
31 December
2012
As at
31 December
2011
RMB million RMB million
Deferred tax assets recognized in the consolidated balance sheet 13,544 10,913
Deferred tax liabilities recognized in the consolidated balance sheet (51) (17)
13,493 10,896