Annual Report 2020

103 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 ANNUAL REPORT 2020 年度報告 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 （續） 遞延稅項資產之賬面值於報告期末檢討，並予以相 應扣減，直至並無足夠應課稅溢利以收回全部或部 分遞延稅項資產為止。 遞延稅項資產及負債乃根據於報告期末已實行或實 質已實行之稅率（及稅法），按預期適用於清償負債 或變現資產期間之稅率計量。 遞延稅項負債及資產之計量反映本集團預期於報告 期末收回或清償其資產及負債賬面值之方式所產生 之稅務結果。 為計量本集團確認使用權資產及相關租賃負債之租 賃交易之遞延稅項，本集團會首先釐定稅項扣減是 否歸屬於該等使用權資產或租賃負債。 就稅項扣減歸屬於租賃負債之租賃交易而言，本集 團將香港會計準則第 12 號「所得稅」之規定整體應用 於租賃交易。與使用權資產及租賃負債相關之暫時 差額按淨額基準評估。使用權資產折舊超出租賃負 債本金部分租賃付款之金額會產生可扣減暫時差額 淨額。 倘有按法律可強制執行的權利，可將即期稅務資產 與即期稅務負債抵銷，以及倘稅務資產及稅務負債 涉及相同稅務機構向相同納稅實體徵收的所得稅， 遞延稅項資產及負債予以抵銷。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) Significant accounting policies (Continued) Taxation (Continued) The carrying amount of deferred tax assets is reviewed at the end of the 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 when 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 purposes of measuring deferred tax for 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 the 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” requirements to the leasing transaction as a whole. Temporary differences relating to right-of-use assets and lease liabilities are assessed on a net basis. Excess of depreciation on right-of-use assets over the lease payments for the principal portion of lease liabilities resulting in net deductible temporary differences. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied to the same taxation entity by the same taxation authority.