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Annual Report 2016
二零一六年年報
99
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(o) Income tax (continued)
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.
The carrying amount of a deferred tax asset is reviewed at the end of
each reporting period and is reduced to the extent that it is no longer
probable that sufficient taxable profit will be available to allow the
related tax benefit to be utilised. Any such reduction is reversed to
the extent that it becomes probable that sufficient taxable profit will
be available.
Current tax balances and deferred tax balances, and movements
therein, are presented separately from each other and are not
offset. Current tax assets are offset against current tax liabilities, and
deferred tax assets against deferred tax liabilities, if the Company or
the Group has the legally enforceable right to set off current tax assets
against current tax liabilities and the following additional conditions
are met:
– in the case of current tax assets and liabilities, the Company or
the Group intends either to settle on a net basis, or to realise
the asset and settle the liability simultaneously; or
1
主要會計政策（續）
(o)
所得稅（續）
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。
本集團會在每個報告期末評估遞延稅項資產的賬
面值。如果不再可能取得足夠的應課稅溢利以運
用有關的稅務利益，賬面金額則予以調低。如日
後可能取得足夠的應課稅溢利時，已扣減金額則
予以撥回。
本期稅項結餘及遞延稅項結餘及其變動，乃各自
分開列示及並無相互抵銷。如本公司或本集團在
法律上擁有抵銷本期稅項資產及本期稅項負債的
行使權利及能符合下列額外條件，則本期稅項資
產可抵銷本期稅項負債，及遞延稅項資產可抵銷
遞延稅項負債：
－
如為本期稅項資產及負債：本公司或本集團
計劃以淨額清償，或計劃同時變現資產和清
償負債；或