Annual Report 2020

102 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2020 截至二零二零年十二月三十一日止年度 HOP FUNG GROUP HOLDINGS LIMITED 合豐集團控股有限公司 3. 綜合財務報表編製基準及主要會計政策 （續） 主要會計政策 （續） 稅項 所得稅開支為即期應付稅項及遞延稅項之總和。 即期應付稅項乃按本年度應課稅溢利計算。應課 稅溢利與綜合損益及其他全面收益表中的「稅前利 潤╱虧損」不同，乃由於有其他年度應課稅或可扣 稅收入或開支，及不用課稅或不可扣稅之項目。本 集團之即期稅項負債乃按報告期末已實行或實質已 實行之稅率計算。 遞延稅項指就綜合財務報表資產及負債賬面值與計 算應課稅溢利所用相應稅基間之暫時差額而確認。 遞延稅項負債一般就所有應課稅暫時差額確認。遞 延稅項資產則一般於很可能以可扣稅暫時差額對銷 應課稅溢利時就所有可扣稅暫時差額確認。如暫時 差額由初次確認（業務合併除外）一項不影響應課稅 溢利或會計溢利之交易之資產及負債所產生，有關 資產及負債則不予確認。 遞延稅項負債按於附屬公司之投資所引致之應課稅 暫時差額而確認，惟若本集團可控制暫時差額之撥 回而暫時差額於可見將來應不會撥回之情況除外。 與該等投資相關之可扣稅暫時差額所產生之遞延稅 項資產僅於可能產生足夠的應課稅溢利以抵銷暫時 差額之得益且預計於可見將來撥回時確認。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) Significant accounting policies (Continued) Taxation Income tax expense represents 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/loss before taxation as reported in the consolidated statement of profit or loss and other comprehensive income because of income or expense that are taxable or deductible in other years and 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 base used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible temporary difference to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the temporary difference arises from the initial recognition (other than in a business combination) of 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 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.