Annual Report 2007

Annual Report 2007 年報 83 3. Significant Accounting Policies (Continued) Taxation (Continued) Deferred tax Deferred tax is recognised on differences between the carrying amounts of assets and liabilities in the consolidated financial statements and the corresponding tax bases used in the computation of taxable profit, and is accounted for using the balance sheet liability method. Deferred tax liabilities are generally recognised for all taxable temporary differences, and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the temporary difference arises from goodwill or from the initial recognition (other than in a business combination) of other assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit. Deferred tax liabilities are recognised for taxable temporary differences arising on 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. The carrying amount of deferred tax assets is reviewed at each balance sheet date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset realised. Deferred tax is charged or credited to profit or loss, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Research and development expenditures Expenditure on research activities is recognised as an expense in the period in which it is incurred. An internally-generated intangible asset arising from development e xpend i t u re i s re cogn i s ed on l y i f i t i s an t i c i pa t ed t ha t t he development costs incurred on a clearly-defined project will be recovered through future commercial activity. The resultant asset is amortised on a straight-line basis over its useful life, and carried at cost less subsequent accumulated amortisation and any accumulated impairment losses, on the same basis as intangible assets acquired separately. 3. 主要會計政策（續） 稅項（續） 遞延稅項 遞延稅項按綜合財務報表中資產及負債 賬面值與計算應課稅溢利所採用相應稅 基之差額確認，並以資產負債表負債法 入賬。遞延稅項負債一般就所有應課稅 暫時差額確認入賬，而遞延稅項資產則 僅於可能有應課稅溢利用於對銷可扣 稅暫時差額時確認入賬。若於一項交易 中，因商譽或初次確認其他資產及負債 （企業合併除外）而引致之暫時差額既不 影響應課稅溢利亦不影響會計溢利，則 不會確認該等資產及負債。 遞延稅項負債乃按於附屬公司之投資所 產生應課稅暫時差額確認，惟倘本集團 能控制暫時差額之撥回，且暫時差額可 能不會於可見將來撥回之情況則除外。 遞延稅項資產的賬面值於各結算日進行 檢討，並會撇減至不再可能有足夠應課 稅溢利用於對銷全部或部份相關資產止。 遞延稅項乃按預期適用於償付負債或變 現資產期間的稅率計算。遞延稅項會自 損益扣除或計入損益，惟倘遞延稅項與 直接計入權益或自權益扣除的項目有 關，則亦會在權益中處理。 研發開支 研究活動開支於所產生期間確認為開支。 來自開發費用的內部產生無形資產僅在 預期可透過日後商業活動收回已確定項 目所產生開發成本時方獲確認。所產生 資產按直線法在可用年期內攤銷，並按 成本減其後之累計攤銷及任何累計減值 虧損列賬，於獨立收購之無形資產列賬 方式相同。