Annual Report 2013-14
年報
89
財務報表附註
（續）
Notes to the Financial Statements
(continued)
2.
主要會計政策
（續）
Significant accounting policies
(continued)
2.9
名義利得稅
（續）
Notional profits tax
(continued)
(ii)
本期稅項為本年度對應課稅收入按報告期結束日已生效或實際有效的稅率計算的預計應付稅
項，並包括以往年度應付稅項的任何調整。
Current tax is the expected tax payable on the taxable income for the year, using tax rates
enacted or substantively enacted at the end of the reporting period, and any adjustment to
tax payable in respect of previous years.
(iii)
遞延稅項資產及負債是因納稅基礎計算的資產及負債與其帳面值之間的差異，而分別產生的
可扣稅及應課稅的暫記差額。遞延稅項資產也可由未使用稅務虧損及稅項抵免而產生。
Deferred tax assets and liabilities arise from deductible and taxable temporary differences
respectively, being the differences between the carrying amounts of assets and liabilities for
financial reporting purposes and their tax bases. Deferred tax assets also arise from unused
tax losses and unused tax credits.
所有遞延稅項負債及未來可能有應課稅盈利予以抵銷的遞延稅項資產，均予確認。
All deferred tax liabilities, and all deferred tax assets to the extent that it is probable that
future taxable profits will be available against which the assets can be utilised, are recognised.
遞延稅項的確認額是根據該資產及負債的帳面值之預期收回及結算的方式，按在報告期結束
日已生效或實際有效的稅率計算。遞延稅項資產及負債不作折現。
The amount of deferred tax recognised is measured based on the expected manner of
realisation or settlement of the carrying amount of the assets and liabilities, using tax rates
enacted or substantively enacted at the end of the reporting period. Deferred tax assets and
liabilities are not discounted.
遞延稅項資產的帳面金額在每個報告期結束日重新審閱，對預期不再有足夠的應課稅盈利以
實現相關稅務利益的遞延稅項資產予以扣減。被扣減的遞延稅項資產會於預期將來出現足夠
的應課稅盈利時撥回。
The carrying amount of a deferred tax asset is reviewed at the end of each reporting period
and is reduced to the extent that it is no longer probable that sufficient taxable profit will be
available to allow the related tax benefit to be utilised. Any such reduction is reversed to the
extent that it becomes probable that sufficient taxable profit will be available.
