Annual Report 2021

HOP FUNG GROUP HOLDINGS LIMITED • Annual Report 2021 110 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) 綜合財務報表附註（續） FOR THE YEAR ENDED 31ST DECEMBER, 2021 截至二零二一年十二月三十一日止年度 4. KEY SOURCES OF ESTIMATION UNCERTAINTY (Continued) Deferred tax asset As at 31 December 2021, deferred tax assets of HK$9,542,000 (2020: HK$9,172,000) and HK$60,185,000 (2020: nil) in relation to unused tax losses and the deductible temporary difference arising from the impairment of property, plant and equipment have been recognised in the consolidated statement of financial position, respectively. No deferred tax asset has been recognised on the tax losses and deductible temporary difference of HK$78,705,000 (2020: HK$18,961,000) and HK$179,893,000 (2020: nil), respectively, due to the unpredictability of future profit streams of certain subsidiaries of the Group. The realisability of the deferred tax assets mainly depends on whether sufficient future profits or taxable temporary differences will be available in the future, which is a key source of estimation uncertainty, especially the uncertainty on the market condition, the success of obtaining the approval from the relevant government bureau for the renewal of licences after completion of the change to gas-fuel boilers in order to resume the production relating to the containerboard segment, and the expected sales volume of the containerboard segment after resumption of production. In cases where the actual future taxable profits generated are less or more than expected, or change in facts and circumstances which result in revision of future taxable profits estimation, a material reversal or further recognition of deferred tax assets may arise, which would be recognised in profit or loss for the period in which such a reversal or further recognition takes place. 4. 估計不明朗因素之主要來源 （續） 遞延稅項資產 於二零二一年十二月三十一日，已就未 動用稅項虧損及物業、廠房及設備減 值所產生之可抵扣暫時性差異於綜合 財務狀況表確認遞延稅項資產分別為 9,542,000 港元（二零二零年： 9,172,000 港元）及 60,185,000 港元（二零二零年： 無）。由於本集團若干附屬公司之未 來溢利流不可預測，故並無就稅項虧 損及可抵扣暫時性差異 78,705,000 港 元（二零二零年： 18,961,000 港元）及 179,893,000 港元（二零二零年：無）確 認遞延稅項資產。遞延稅項資產的可靠 性主要取決於未來是否有足夠的未來溢 利或應課稅暫時性差異，此為估計不確 定性的主要來源，尤其是市況的不確定 性、完成改用燃氣鍋爐後成功取得相關 政府當局批准重續牌照以使箱板紙分部 恢復生產及箱板紙分部於恢復生產後的 預期銷量。倘所產生的實際未來應課稅 溢利少於或超過預期，或事實及情況的 變動造成未來應課稅溢利之估計修訂， 或會作出重大的遞延稅項資產回撥或進 一步確認，此回撥將在回撥或進一步確 認發生的期間內於損益內確認。