Annual Report 2008

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 92 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2008 綜合財務報表附註 截至二零零八年十二月三十一日止年度 3. 主要會計政策（續） 稅項 所得稅開支指即期應付稅項及遞延稅項總和。 即期應付稅項根據年度應課稅溢利計算。由 於應課稅溢利不包括其他年度的應課稅或 可扣稅收支項目，亦不包括毋須課稅或不可 扣稅項目，故與綜合收益表所呈報的溢利不 同。本集團的即期稅項負債根據於結算日已 實施或實質實施的稅率計算。 遞延稅項按綜合財務報表中資產及負債賬面 值與計算應課稅溢利所採用相應稅基之差 額確認，並以資產負債表負債法入賬。遞延 稅項負債一般就所有應課稅暫時差額確認入 賬，而遞延稅項資產則僅於可能有應課稅溢 利用於對銷可扣稅暫時差額時確認入賬。若 於一項交易中，因商譽或初次確認其他資產 及負債（企業合併除外）而引致之暫時差額既 不影響應課稅溢利亦不影響會計溢利，則不 會確認該等資產及負債。 遞延稅項負債乃按於附屬公司之投資所產生 應課稅暫時差額確認，惟倘本集團能控制暫 時差額之撥回，且暫時差額可能不會於可見 將來撥回之情況則除外。 遞延稅項資產的賬面值於各結算日進行檢 查，並會撇減至不再可能有足夠應課稅溢利 用於對銷全部或部份相關資產止。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Taxation Income tax expenses represent the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the consolidated income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The Group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. Deferred tax is recognised on differences between the carrying amounts of assets and liabilities in the consolidated financial statements and the corresponding tax bases used in the computation of taxable profit, and is accounted for using the balance sheet liability method. Deferred tax liabilities are generally recognised for all taxable temporary differences, and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the temporary difference arises from goodwill or from the initial recognition (other than in a business combination) of other assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit. Deferred tax liabilities are recognised for taxable temporary differences arising on investments in subsidiaries, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. The carrying amount of deferred tax assets is reviewed at each balance sheet date 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.