Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 168 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND MATERIAL ACCOUNTING POLICY INFORMATION (Continued) 3.2Ma t er i a l account i ng po l i cy i n forma t i on (Continued) Taxation Income tax expense represents the sum of the current and deferred income tax expense. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax because of income or expense that are taxable or deductible in other years and 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 end of the reporting period. Deferred tax is recognised on temporary 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. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. Such deferred tax assets and liabilities are not recognised if the temporary difference arises from the initial recognition (other than in a business combination) of assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit and at the time of the transaction does not give rise to equal taxable and deductible temporary difference. In addition, deferred tax liabilities are not recognised if the temporary difference arises from the initial recognition of goodwill. 3. 綜合財務報表之編製基準及 重大會計政策資料（續） 3.2 重大會計政策資料（續） 稅項 所得稅開支指即期與遞延所得稅開支 的總和。 即期應付稅項根據本年度應課稅溢利 計算。應課稅溢利與除稅前溢利不 同，此乃因其他年度的應課稅或可扣 稅收支項目，以及毋須課稅或不可扣 稅項目所致。本集團的即期稅項負債 根據截至報告期末已頒佈或實質頒佈 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 應稅基之暫時差額確認。遞延稅項負 債一般就所有應課稅暫時差額確認入 賬。遞延稅項資產一般就所有可扣稅 暫時差額確認入賬，惟可能有應課稅 溢利用於對銷可扣稅暫時差額。若於 一項交易中，因初次確認資產及負債 （業務合併除外）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 且於交易時不會產生相等的應課稅及 可扣減暫時差額，則不會確認該等遞 延稅項資產及負債。此外，倘初步確 認商譽產生暫時差額，遞延稅項負債 不會確認。