Annual Report 2021

175 舜宇光學科技（集團）有限公司 • 2021 年報 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 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） 當有合法可強制執行權利將與同一稅 務機關向同一納稅實體徵收之所得稅 有關的即期稅項資產與即期稅項負債 抵銷，則遞延稅項資產及負債可互相 對銷。 即期及遞延稅項於損益確認，惟當其 與在其他全面收益中確認或直接在權 益中確認之項目相關，則即期及遞延 稅項亦分別於其他全面收益或直接於 權益中確認。倘因業務合併之初步會 計方法而產生即期或遞延稅項，有關 稅務影響會計入業務合併之會計方法 內。 物業、機器及設備 物業、機器及設備指持作生產或供應 貨品或服務或作行政用途（在建工程除 外）的有形資產，乃按成本減其後累計 折舊及後續累計減值虧損（倘有）於綜 合財務狀況表中列賬。 用於生產、供應或作行政用途的在建 物業以成本減任何已確認的減值虧損 列賬。成本包括導致資產處於對於以 管理層擬定之方式營運屬必要的情形 及條件而直接產生的任何成本及（對合 資格資產而言）根據本集團會計政策貨 本化的借款成本。該等物業於完成且 可作擬定用途時，會列作物業、機器 及設備之適當類別。該等資產按與其 他物業資產相同之方式，於資產可作 擬定用途時開始折舊。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Taxation (Continued) Deferred tax assets and liabilities are offset when there is legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied to the same taxable entity by the same taxation authority. Current and deferred tax are recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax are also recognised in other comprehensive income or directly in equity respectively. Where current tax or deferred tax arises from the initial accounting for a business combination, the tax effect is included in the accounting for the business combination. Property, plant and equipment Property, plant and equipment are tangible assets that are held for use in the production or supply of goods or services, or for administrative purposes, other than construction in progress, stated in the consolidated statement of financial position at cost less subsequent accumulated depreciation and subsequent accumulated impairment losses, if any. Properties in the course of construction for production, supply or administrative purposes are carried at cost, less any recognised impairment loss. Costs include any costs directly attributable to bringing the assets to the location and condition necessary for it to be capable of operating in the manner intended by management and, for qualifying assets, borrowing costs capitalised in accordance with the Group’s accounting policy. Such properties are classified to the appropriate categories of property, plant and equipment when completed and ready for intended use. Depreciation of these assets, on the same basis as other property assets, commences when the assets are ready for their intended use.