Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 147 年報 2021 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 2 重大會計政策概要 （續） 2.22 當期及遞延所得稅 本期間的所得稅費用或減免是按當 期應納稅所得額計算的應付或可回 收稅所得額，是根據各個司法管轄 區的適用所得稅率，按遞延稅項資 產及負債因暫時性差異和未使用稅 項虧損的變動調整。 (a) 當期所得稅 當期所得稅支出根據本公司及 其附屬公司營運及產生應課稅 收入的國家於結算日已頒佈 或實質頒佈的稅務法例計算。 管理層就適用稅務法例詮釋所 規限的情況定期評估報稅表狀 況，並考慮稅務機構是否有可 能接受不確定的稅收待遇。本 集團根據最可能的金額或預期 價值計量其稅收結餘，具體取 決於哪種方法可以更好地預測 不確定性的解決方法。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.22 Current and deferred income tax The income tax expense or credit for the period is the tax payable or recoverable on the current period’s taxable income based on the applicable income tax rate for each jurisdiction adjusted by changes in deferred tax assets and liabilities attributable to temporary differences and to unused tax losses. (a) Current income tax The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the end of the reporting period in the countries where the Company and its subsidiaries operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation and considers whether it is probable that a taxation authority will accept an uncertain tax treatment. The Group measures its tax balances either based on the most likely amount or the expected value, depending on which method provides a better prediction of the resolution of the uncertainty.