Annual Report 2024

FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四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 171 舜宇光學科技（集團）有限公司 • 2024 年報 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND MATERIAL ACCOUNTING POLICY INFORMATION (Continued) 3.2Ma t er i a l account i ng po l i cy i n forma t i on (Continued) Taxation (Continued) Deferred tax liabilities are recognised for taxable temporary differences associated with investments in subsidiaries, and interests in associates or a joint venture 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. 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. 3. 綜合財務報表之編製基準及 重大會計政策資料（續） 3.2 重大會計政策資料（續） 稅項 （續） 遞延稅項負債乃就與附屬公司投資相 關的應課稅暫時差額以及於聯營公司 或合資企業的權益進行確認，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。