Annual Report 2007

Notes to the Consolidated Financial Statements 綜合財務報表附註 For the year ended 31 December 2007 截至二零零七年十二月三十一日止年度 82 Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 3. Significant Accounting Policies (Continued) Government grants Government grants are recognised as income on a systematic and rational basis over the periods necessary to match them with the related costs. If no basis exists for allocating a grant over a specific period and there is reasonable assurance that such grant has no conditions attaching to, the grant is recognised on a receipts basis. Retirement benefit costs Payments to state-managed retirement benefit schemes are charged as an expense when employees have rendered service entitling them to the contributions. Taxation Income tax expenses represent the sum of the tax currently payable and deferred tax. Current tax The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the consolidated income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The Group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. 3. 主要會計政策（續） 政府補助金 政府補助金有系統及合理地於相關成本 所涉期間確認為收入。倘補助金於特定 期內並無分配方式，且可合理確保補助 金並無附帶條件，則會於收取補助金時 確認入賬。 退休福利成本 國家管理的退休福利計劃供款於僱員提 供服務而有權獲得供款時列為開支。 稅項 所得稅開支指即期應付稅項及遞延稅項 總和。 即期稅項 即期應付稅項根據年度應課稅溢利計 算。由於應課稅溢利不包括其他年度的 應課稅或可扣稅收支項目，亦不包括毋 須課稅或不可扣稅項目，故與綜合收益 表所呈報的溢利不同。本集團的即期稅 項負債根據於結算日已實施或大致實施 的稅率計算。