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Annual Report 2015
二零一五年年報
79
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(o) Income tax
Income tax for the year comprises current tax and movements in
deferred tax assets and liabilities. Current tax and movements in
deferred tax assets and liabilities are recognised in profit or loss
except to the extent that they relate to items recognised in other
comprehensive income or directly in equity, in which case the
relevant amounts of tax are recognised in other comprehensive
income or directly in equity, respectively.
Current tax is the expected tax payable on the taxable income for the
year, using tax rates enacted or substantively enacted at the end of
the reporting period, and any adjustment to tax payable in respect of
previous years.
Deferred tax assets and liabilities arise from deductible and taxable
temporary differences respectively, being the differences between
the carrying amounts of assets and liabilities for financial reporting
purposes and their tax bases. Deferred tax assets also arise from
unused tax losses and unused tax credits.
All deferred tax liabilities, and all deferred tax assets to the extent
that it is probable that future taxable profits will be available against
which the asset can be utilised, are recognised. Future taxable
profits that may support the recognition of deferred tax assets arising
from deductible temporary differences include those that will arise
from the reversal of existing taxable temporary differences, provided
those differences relate to the same taxation authority and the same
taxable entity, and are expected to reverse either in the same period
as the expected reversal of the deductible temporary difference or
in periods into which a tax loss arising from the deferred tax asset
can be carried back or forward. The same criteria are adopted when
determining whether existing taxable temporary differences support
the recognition of deferred tax assets arising from unused tax losses
and credits, that is, those differences are taken into account if they
relate to the same taxation authority and the same taxable entity, and
are expected to reverse in a period, or periods, in which the tax loss
or credit can be utilised.
The amount of deferred tax recognised is measured based on the
expected manner of realisation or settlement of the carrying amount
of the assets and liabilities, using tax rates enacted or substantively
enacted at the end of the reporting period. Deferred tax assets and
liabilities are not discounted.
1
主要會計政策（續）
(o)
所得稅
本年度所得稅包括本期稅項及遞延稅項資產及負
債的變動。本期稅項及遞延稅項資產及負債的變
動均在損益表內確認，但如其與於其他全面收益
中或直接於權益中確認的項目有關，則有關稅項
金額須分別於其他全面收益中確認或直接於權益
中確認。
本期稅項是按本年度應課稅收入，以報告期末採
用或主要採用的稅率計算的預期應繳稅項，以及
任何有關以往年度應繳稅項的調整。
遞延稅項資產及負債乃因作財務報告用途的資產
及負債賬面值與作稅基用途的資產及負債賬面值
兩者的可予扣減及應課稅的暫時差異所產生。遞
延稅項資產亦可由未經使用的稅務虧損及未經使
用的稅項優惠所產生。
所有遞延稅項負債及所有遞延稅項資產（僅限於將
來很可能取得應課稅溢利而令該項資產得以運用
的部分）均予確認。容許確認由可予扣減暫時差異
所產生的遞延稅項資產的未來應課稅溢利包括其
將由目前的應課稅暫時性差異撥回的部分，而此
等應課稅暫時差異應由同一稅務當局向同一應課
稅單位徵收，並預期在可予扣減暫時差異預期撥
回的同一期間內撥回或在由遞延稅項資產產生的
稅務虧損能轉回或轉入的期間內撥回。在評定目
前的應課稅暫時差異是否容許確認由未經使用的
稅務虧損及優惠所產生的遞延稅項資產時採用上
述相同的標準，即該等暫時差異由同一稅務當局
向同一應課稅單位徵收，並預期在稅務虧損或優
惠能應用的期間內撥回方計算在內。
應確認的遞延稅項數額是按照資產及負債賬面值
的預期變現或清償方式，以報告期末採用或主要
採用的稅率計算。遞延稅項資產及負債均不作貼
現計算。