Annual Report 2021

HOP FUNG GROUP HOLDINGS LIMITED • Annual Report 2021 94 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 3. 綜合財務報表編製基準及主 要會計政策 （續） 3.2 主要會計政策 （續） 稅項 （續） 遞延稅項負債按於附屬公司之投 資所引致之應課稅暫時差額而確 認，惟若本集團可控制暫時差額 之撥回而暫時差額於可見將來應 不會撥回之情況除外。與該等投 資相關之可扣稅暫時差額所產生 之遞延稅項資產僅於可能產生足 夠的應課稅溢利以抵銷暫時差額 之得益且預計於可見將來撥回時 確認。 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。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Taxation (Continued) Deferred tax liabilities are recognised for taxable temporary differences associated with investments in subsidiaries, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax assets arising from deductible temporary differences associated with such investments are only recognised to the extent that it is probable that there will be sufficient taxable profits against which to utilise the benefits of the temporary differences and they are expected to reverse in the foreseeable future. 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.