Annual Report 2019

ANNUAL REPORT 2019 年度報告 107 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2019 截至二零一九年十二月三十一日止年度 3. 主要會計政策 （續） 稅項 （續） 遞延稅項資產之賬面值於報告期末檢討，並予 以相應扣減，直至並無足夠應課稅溢利以收回 全部或部分遞延稅項資產為止。 遞延稅項資產及負債乃根據於報告期末已實行 或實質已實行之稅率（及稅法），按預期適用於 清償負債或變現資產期間之稅率計量。 遞延稅項負債及資產之計量反映本集團預期於 報告期末收回或清償其資產及負債賬面值之方 式所產生之稅務結果。 為計量本集團確認使用權資產及相關租賃負債 之租賃交易之遞延稅項，本集團會首先釐定稅 項扣減是否歸屬於該等使用權資產或租賃負 債。 就稅項扣減歸屬於租賃負債之租賃交易而言， 本集團將香港會計準則第 12 號「所得稅」之規定 整體應用於租賃交易。與使用權資產及租賃負 債相關之暫時差額按淨額基準評估。使用權資 產折舊超出租賃負債本金部分租賃付款之金額 會產生可扣減暫時差額淨額。 倘有按法律可強制執行的權利，可將即期稅務 資產與即期稅務負債抵銷，以及倘稅務資產及 稅務負債涉及相同稅務機構向相同納稅實體徵 收的所得稅，遞延稅項資產及負債予以抵銷。 即期及遞延稅項於損益確認，除非這些稅項涉 及於其他全面收入或直接於權益確認之項目， 在該情況下，即期及遞延稅項亦分別於其他全 面收入或直接於權益確認。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Taxation (Continued) The carrying amount of deferred tax assets is reviewed at the end of the reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised, based on tax rate (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. For the purposes of measuring deferred tax for leasing transactions in which the Group recognises the right-of- use assets and the related lease liabilities, the Group first determines whether the tax deductions are attributable to the right-of-use assets or the lease liabilities. For leasing transactions in which the tax deductions are attributable to the lease liabilities, the Group applies HKAS 12 “Income Taxes” requirements to the leasing transaction as a whole. Temporary differences relating to right-of-use assets and lease liabilities are assessed on a net basis. Excess of depreciation on right-of-use assets over the lease payments for the principal portion of lease liabilities resulting in net deductible temporary differences. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied to the same taxation entity by the same taxation authority. Current and deferred tax is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax are also recognised in other comprehensive income or directly in equity respectively.