Annual Report 2021

174 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2021 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 3. 綜合財務報表之編製基準及 重要會計政策（續） 3.2 重要會計政策（續） 稅項（續） 遞延稅項負債及資產之計量反映按照 本集團所預期方式於報告期末可收回 或結算其資產及負債賬面值將出現之 稅務後果。 就計量本集團確認使用權資產及相關 租賃負債的租賃交易中的遞延稅項而 言，本集團首次釐定稅項扣減歸因於 使用權或租賃負債。 就當中具有租賃負債所產生之稅項扣 減的租賃交易而言，本集團對使用權 資產及租賃負債個別應用香港會計準 則第 12 號 所得稅 之規定。由於應用初 始確認豁免，故並無確認相關使用權 資產及租賃負債於初始確認時的暫時 差額。其後對使用權資產及租賃負債 之賬面值作出修訂及租賃修訂所產生 之暫時差額（不獲初始確認豁免）於重 新計量或修訂日期確認。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Taxation (Continued) The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. For the purpose of measuring deferred tax of leasing transactions in which the Group recognises the right-of- use assets and the related lease liabilities, the Group first determines whether the tax deductions are attributable to right-of-use assets or the lease liabilities. For leasing transactions in which the tax deductions are attributable to the lease liabilities, the Group applies HKAS 12 Income Taxes requirement to right-of-use assets and lease liabilities separately. Temporary differences on initial recognition of the relevant right-of-use assets and lease liabilities are not recognised due to application of the initial recognition exemption. Temporary difference arising from subsequent revision to carrying amounts of right-of-use assets and lease liabilities and lease modifications, that are not subject to initial recognition exemption are recognised on the date of remeasurement or modification.