Annual Report 2020

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 綜合財務報告附註 158 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 2 重大會計政策概要 （續） 2.22 當期及遞延所得稅 （續） (b) 遞延所得稅 遞延所得稅乃就資產與負債之 稅基及資產與負債於綜合財 務報表中賬面值兩者之暫時 差額，以負債法悉數撥備。然 而，倘遞延稅項負債乃產生自 商譽之初始確認，則不會確認 遞延稅項負債。倘遞延所得稅 乃產生自於初步確認交易（業 務合併除外）資產或負債而得 之商譽，且當時之交易並無影 響會計或應課稅溢利或虧損， 則亦不會予以確認。遞延所得 稅乃以於結算日已訂明或實質 訂明之稅率（及法例）釐定，並 預期於變現相關遞延所得稅資 產或償還遞延所得稅負債時適 用。 就公平值模式計量投資物業之 遞延稅項負債，投資物業之賬 面值乃假定為透過銷售全部收 回。 遞延稅項資產僅在未來很可能 有應課稅利潤用作抵銷該等 暫時差額及虧損，方會予以確 認。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.22 Current and deferred income tax (continued) (b) Deferred income tax Deferred income tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. However, deferred tax liabilities are not recognised if they arise from the initial recognition of goodwill. Deferred income tax is also not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred income tax is determined using tax rates (and laws) that have been enacted or substantially enacted by the end of the reporting period and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled. The deferred tax liability in relation to investment property that is measured at fair value is determined assuming the property will be recovered entirely through sale. Deferred tax assets are recognised only if it is probable that future taxable amounts will be available to utilise those temporary differences and losses.