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 170 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 (Continued) 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 requirement to the lease liabilities and the related assets separately. The Group recognises a deferred tax asset related to lease liabilities to the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilised and a deferred tax liability for all taxable temporary differences. 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. 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（續） 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 使用權資產或租賃負債。 就當中具有租賃負債所產生之稅項扣 減的租賃交易而言，本集團對租賃負 債及有關資產分別應用香港會計準則 第 12 號之規定。本集團就所有應課稅 暫時差額確認與租賃負債有關的遞延 稅項資產（以可能有應課稅溢利可用於 抵銷可抵扣暫時差額為限）及遞延稅項 負債。 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。