Annual Report 2020

163 FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零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 舜宇光學科技（集團）有限公司 • 2020 年報 3. 綜合財務報表之編製基準及 重要會計政策（續） 3.2 重要會計政策（續） 稅項（續） 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。 即期及遞延稅項於損益確認，惟當其 與在其他全面收益中確認或直接在權 益中確認之項目相關，則即期及遞延 稅項亦分別於其他全面收益或直接於 權益中確認。倘因業務合併之初步會 計方法而產生即期或遞延稅項，有關 稅務影響會計入業務合併之會計方法 內。 物業、機器及設備 物業、機器及設備指持作生產或供應 貨品或服務或作行政用途的租賃土地 及樓宇（在建工程除外）的無形資產， 乃按成本減其後累計折舊及後續累計 減值虧損（倘有）於綜合財務狀況表中 列賬。 用於生產、供應貨品或作行政用途的 在建物業以成本減任何已確認的減值 虧損列賬。成本包括導致資產處於對 於以管理層擬定之方式營運屬必要的 情形及條件而間接產生的任何成本及 （對合資格資產而言）根據本集團會 計政策貨本化的借款成本。該等物業 於完成且可作擬定用途時，會列作物 業、機器及設備之適當類別。該等資 產按與其他物業資產相同之方式，於 資產可作擬定用途時開始折舊。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Taxation (Continued) 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. Current and deferred tax are 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. Where current tax or deferred tax arises from the initial accounting for a business combination, the tax effect is included in the accounting for the business combination. Property, plant and equipment Property, plant and equipment are tangible assets that are held for use in the production or supply of goods or services, or for administrative purposes, other than construction in progress, stated in the consolidated statement of financial position at cost less subsequent accumulated depreciation and subsequent accumulated impairment losses, if any. Properties in the course of construction for production, supply or administrative purposes are carried at cost, less any recognised impairment loss. Costs include any costs directly attributable to bringing the assets to the location and condition necessary for it to be capable of operating in the manner intended by management and, for qualifying assets, borrowing costs capitalised in accordance with the Group’s accounting policy. Such properties are classified to the appropriate categories of property, plant and equipment when completed and ready for intended use. Depreciation of these assets, on the same basis as other property assets, commences when the assets are ready for their intended use.