3. 開支 4. 稅項 3. Expenditure 4. Taxation 2022 (百萬元) $M 2021 (百萬元) $M 員工開支 Staff costs* 1,973.0 2,042.7 運作及行政開支 Operating and administration expenses* 2,389.8 2,453.7 購買東江水的成本 Dongjiang water purchase cost 4,856.6 4,821.4 折舊 Depreciation 2,181.5 2,171.2 11,400.9 11,489.0 2022 (百萬元) $M 2021 (百萬元) $M 名義利得稅 Notional profits tax charge for the year 0.0 0.0 以下項目的遞延稅項資產／ （負債） 未被確認： 未使用的稅項虧損 Deferred tax assets/(liabilities) not recognized in respect of: Unused tax loss 49,920.4 46,432.0 由折舊免稅額所產生的重大暫時 差異 Material temporary difference arising from depreciation allowances (29,025.8) (27,579.9) * 帳目不包括「防疫抗疫基金」撥款推行的創造職位計劃所涉及的開支。 * The expenditure relating to Job Creation Scheme funded under the Anti-epidemic Fund have been excluded. 財務及水費 Finance and Water Charges 水務署 二零二一至二二年年報 WSD Annual Report 2021/22 114
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