Annual Report 2021

137 Notes to the Financial Statements Miramar Hotel and Investment Company, Limited Annual Report 2021 3 Profit before taxation (Continued) 2021 2020 HK$’000 HK$’000 (e) Others Auditors’ remuneration 3,329 3,297 Net foreign exchange (gain)/loss (7,235) 2,657 Net (gain)/loss on disposal of other property, plant and equipment (12) 909 Rentals receivable from investment properties less direct outgoings of HK$40,684,000 (2020: HK$39,836,000) (696,101) (688,257) Other rental income less direct outgoings of HK$7,489,000 (2020: HK$6,785,000) (70,223) (84,518) Dividend income from listed securities (3,794) (3,632) Bank interest income (20,278) (76,192) Loss allowance for trade receivables 34 785 Reversal of provision for properties held for resale (86) (420) Government subsidies (Note) (8,010) (83,510) Depreciation charge of other properties leased for own use (note 10(a)) 36,044 50,257 Note: Being the subsidies received from the COVID-19 Anti-epidemic Fund under the Employment Support Scheme and other subsidy schemes as promulgated by the Government of the Hong Kong Special Administrative Region and which are included in “other revenue” during the current and prior years. 4 Taxation in the consolidated statement of profit or loss (a) Taxation in the consolidated statement of profit or loss represents: 2021 2020 HK$’000 HK$’000 Current tax – Hong Kong Profits Tax Provision for the year 84,616 85,229 (Over)/under – provision in respect of prior years (813) 182 83,803 85,411 Current tax – Taxation outside Hong Kong Provision for the year 6,514 6,572 90,317 91,983