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 149 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 （續） (b) 遞延所得稅 （續） 倘本集團能夠控制撥回暫時差 額之時間，且該等差額可能不 會於可見將來撥回，則不會就 海外業務之投資賬面值與稅基 之間之暫時差額確認遞延稅項 負債及資產。 倘有法定可執行權利將當期稅 項資產與負債相互抵銷而遞延 稅項結餘涉及同一稅務機構， 則遞延稅項資產與負債可予相 互抵銷。倘有關實體有法定可 執行權利可抵銷及有意按淨值 基準結算，或有意同時變現資 產及結算負債，則當期稅項資 產及負債可相互抵銷。 當期及遞延稅項於綜合損益表 內確認，惟倘其與在其他全面 收益中或直接於權益中確認之 項目相關，則當期及遞延稅項 亦分別於其他全面收益或直接 於權益中確認。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.22 Current and deferred income tax (continued) (b) Deferred income tax (continued) Deferred income tax liabilities and assets are not recognised for temporary differences between the carrying amount and tax bases of investments in foreign operations where the Group is able to control the timing of the reversal of the temporary differences and it is probable that the differences will not reverse in the foreseeable future. Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets and liabilities and when the deferred tax balances relate to the same taxation authority. Current tax assets and tax liabilities are offset where the entity has a legally enforceable right to offset and intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. Current and deferred income tax is recognised in the consolidated statement of profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, the tax is also recognised in other comprehensive income or directly in equity, respectively.