Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 157 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Taxation (Continued) 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. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which 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 purpose of measuring deferred tax of 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 right-of-use assets or the lease liabilities. For leasing transactions in which the tax deductions are attributable to the lease liabilities, the Group applies HKAS 12 Income Taxes requirement to right-of-use assets and lease liabilities separately. Temporary differences on initial recognition of the relevant right-of-use assets and lease liabilities are not recognised due to application of the initial recognition exemption. Temporary difference arising from subsequent revision to carrying amounts of right-of-use assets and lease liabilities and lease modifications, that are not subject to initial recognition exemption are recognised on the date of remeasurement or modification. Deferred tax assets and liabilities are offset when there is legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied to the same taxable entity by the same taxation authority. 3. 重要會計政策（續） 稅項（續） 遞延稅項資產的賬面值於各報告期末進行 審閱，並會削減至不再可能有足夠應課稅 溢利用於收回全部或部分相關資產為止。 遞延稅項資產及負債按償還負債或變現資 產的期間內預期適用之稅率，根據報告期 末已頒佈或實質頒佈的稅率（及稅法）計 算。 遞延稅項負債及資產之計量反映按照本集 團所預期方式於報告期末可收回或結算其 資產及負債賬面值將出現之稅務後果。 就計量本集團確認使用權資產及相關租賃 負債的租賃交易中的遞延稅項而言，本集 團首次釐定稅項扣減歸因於使用權或租賃 負債。 就稅項扣減歸因於租賃負債的租賃交易而 言，本集團將香港會計準則第 12 號所得稅 規定分別應用於使用權資產及租賃負債。 有關使用權資產及租賃負債於初步確認時 的暫時差額，由於應用初步確認豁免，故 此不會獲確認。後續對使用權資產及租賃 負債的賬面值的更改以及租賃修訂產生的 暫時差額（毋須初步確認豁免）於重新計量 或修訂日期確認。 當有合法可強制執行權利將與同一稅務機 關徵收之所得稅有關的即期稅項資產與即 期稅項負債抵銷，則遞延稅項資產及負債 可互相對銷。