Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 95 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） 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. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Taxation (Continued) For leasing transactions in which the tax deductions are attributable to the lease liabilities, the Group applies HKAS 12 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.