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 172 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 4 重大會計估計和判斷 用於編製綜合財務報告之估計及判斷，乃 基於過往經驗及其他因素，包括預期日後 在有關情況下相信合理出現之事件而作 出。 本集團作出有關未來之估計及假設。顧名 思義，所作會計估計甚少與有關之實際結 果相同。下文討論之估計及假設可能會對 下一個財政年度資產與負債之賬面值造 成重大影響。 (a) 所得稅及遞延稅項 對所得稅釐定撥備時，需要作出重 要的判斷。許多交易及計算的最終 釐定無法確定。當最終的稅款結果 與最初記賬金額不同時，有關差額 將影響釐定期間的當期稅項和遞延 稅項資產及負債。 當管理層認為將來很有可能有應課 稅溢利以扺銷暫時性差額或可使用 稅務虧損時，有關若干暫時性差額 及稅務虧損的遞延稅項資產予以確 認。實際使用的結果可能不同。 (b) 物業、廠房及設備及土地使用權 減值評估 當任何事件或情況變化顯示賬面值 可能無法收回時，物業、廠房及設 備及土地使用權會進行減值檢討。 可收回金額乃根據使用價值計算或 公平值減銷售成本之較高者釐定。 4 CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The Group makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal to the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below. (a) Income taxes and deferred taxation Significant judgement is required in determining the provision for income tax. There are many transactions and calculations for which the ultimate determination is uncertain. Where the final tax outcome of these matters is different from the amounts that were initially recorded, such difference will impact the current tax and deferred tax assets and liabilities in the period in which such determination is made. Deferred tax assets relating to certain temporary differences and tax losses are recognised when management considers it is probable that future taxable profit will be available against which the temporary differences or tax losses can be utilised. The outcome of their actual utilisation may be different. (b) Impairment assessments of property, plant and equipment and land use rights Property, plant and equipment and land use rights are reviewed for impairment whenever events or change in circumstances indicate that the carrying amounts may not be recoverable. The recoverable amounts have been determined based on the higher of value-in-use calculations or fair value less costs to sell calculations.