Annual Report 2009

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Annual Report 2009 年報 100 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2009 綜合財務報表附註 截至二零零九年十二月三十一日止年度 3. 主要會計政策（續） 稅項 所得稅開支指即期應付稅項及遞延稅項總和。 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，故與綜合全面收益表所報告的溢利 不同。本集團的即期稅項負債根據截至報告 期期末已實施或實質實施的稅率計算。 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暫時 差額確認。遞延稅項負債一般就所有應課稅 暫時差額確認入賬。遞延稅項資產僅於可能 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（業務合併除外）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。 遞延稅項負債乃就於附屬公司之投資所產生 應課稅暫時差額進行確認，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。因有關該等投 資及權益的可扣減暫時差額而產生的遞延稅 項資產僅在可能產生足夠應課稅溢利以使用 暫時差額利益並預期能夠在可見將來撥回時 確認。 遞延稅項資產的賬面值於各報告期期末進行 檢查，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。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Taxation Income tax expenses represent the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the consolidated statement of comprehensive income 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 end of the reporting period. Deferred tax is recognised on temporary 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. Deferred tax liabilities are generally recognised for all taxable temporary differences. 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 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 and interests 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 each 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.