Page 117 - Demo

退休福利成本
當僱員提供服務使其有資格享有供款時，對界定供 款退休福利計劃、政府管理退休福利計劃和強制性 公積金計劃的支付被確認為支出。
稅項
利得稅支出為本期應付稅項及遞延稅項的總和。
本期應付稅項是按年內應課稅溢利為基礎。鑒於其 他年度之應課稅或可扣稅收益或支出，以及從未 課稅或扣稅之項目，應課稅溢利與綜合損益及其他 全面收益表內所呈報「除稅前虧損或溢利」並不相 同。貴會及附屬公司之本期稅項負債乃根據於報告 期末已頒佈或實質頒佈的稅率計算。
遞延稅項就綜合財務報表內資產及負債賬面值與計 算應課稅溢利所用相應稅基之間的臨時差額予以 確認。遞延稅項負債一般就所有應課稅臨時差額確 認。遞延稅項資產一般就所有可扣減臨時差額確 認，惟須預計該等應課稅溢利可供抵免該等可扣減 臨時差額。倘於交易項目中因初始確認資產及負債 所產生之臨時差額，對應課稅溢利或會計溢利並無 構成任何影響，則無須確認該等遞延稅資產及負債。
於各報告期末檢討遞延稅項資產的賬面值，對預期 不再可能有足夠應課稅溢利以收回全部或部分資產 的情況下予以調減。
遞延稅項資產及負債乃根據報告期末已頒佈或實質 頒佈之稅率(及稅法)，按負債清償或資產變現期間 之預期適用之稅率計算。
遞延稅項負債及資產之計量反映出倘貴會及附屬公 司預期於報告期末收回或清償其資產及負債賬面值 計算的稅項結果。
本期及遞延稅項於損益賬內予以確認。
Retirement benefit costs
Payments to defined contribution retirement benefit plans, state-managed retirement benefit schemes and the Mandatory Provident Fund Scheme are recognised as expenses when employees have rendered service entitling them to the contributions.
Taxation
Income tax expense represents 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 "deficit/surplus before tax" as reported in the consolidated statement of profit or loss and other comprehensive income because of item 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 difference 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 of assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset is realised, based on tax rate (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
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.
Current and deferred tax are recognised in profit or loss.
Financial Statements 財務報表 115