Haier 2006 Annual Report Download - page 78

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Haier Electronics Group Co., Ltd. Annual Report 2006
海爾電器集團有限公司 二零零六年年報
Notes to Financial Statements
財務報表附註 (31 December 2006)
（二零零六年十二月三十一日）
3.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
(Cont’d)
Income tax (Cont’d)
•in respect of deductible temporary differences associated
with investments in subsidiaries, deferred tax assets are
only recognised to the extent that it is probable that the
temporary differences will reverse in the foreseeable
future and taxable profit will be available against which
the temporary differences can be utilised.
The carrying amount of deferred tax assets is reviewed at
each balance sheet date and reduced to the extent that it is
no longer probable that sufficient taxable profit will be available
to allow all or part of the deferred tax asset to be utilised.
Conversely, previously unrecognised deferred tax assets are
reassessed at each balance sheet date and are recognised
to the extent that it is probable that sufficient taxable profit
will be available to allow all or part of the deferred tax asset
to be utilised.
Deferred tax assets and liabilities are measured at the tax
rates that are expected to apply to the period when the asset
is realised or the liability is settled, based on tax rates (and
tax laws) that have been enacted or substantively enacted at
the balance sheet date.
Deferred tax assets and deferred tax liabilities are offset, if a
legally enforceable right exists to set off current tax assets
against current tax liabilities and the deferred taxes relate to
the same taxable entity and the same taxation authority.
Government grants
Government grants are recognised at their fair value where
there is reasonable assurance that the grant will be received
and all attaching conditions will be complied with. When the
grant relates to an expense item, it is recognised as income
over the periods necessary to match the grant on a systematic
basis to the costs that it is intended to compensate. Where
the grant relates to an asset, the fair value is credited to a
deferred income account and is released to the income
statement over the expected useful life of the relevant asset
by equal annual instalments.
3.4 主要會計政策概要
（續）
所得稅 （續）
• 就與附屬公司之投資有關之可扣稅
暫時差額而言，只會在於可見未來
可沖回暫時差額及有應課稅溢利可
供用於抵銷暫時差額之情況下，才
會確認遞延稅項資產。
於每個結算日均會審閱遞延稅項資產之
賬面值，及倘不再可能有足夠之應課稅
溢利以動用全部或部分遞延稅項資產，
則會減低遞延稅項資產。相反，於每個
結算日均會重新評估之前未確認之遞延
稅項資產，而如可能有足夠應課稅溢利
以動用全部或部分遞延稅項資產，則予
以確認之遞延稅項資產。
遞延稅項資產及負債按變現資產或償還
負債期間預計適用稅率計算，而預計之
適用稅率乃按結算日已頒行或大致上已
頒行之稅率（及稅法）釐定。
倘根據法例可將同一應課稅實體及同一
稅務當局的即期稅項資產與即期稅項負
債以及遞延稅項對銷，則可將遞延稅項
資產與遞延稅項負債對銷。
政府補助金
政府補助金於合理確定將獲取補助金及
符合所有附帶條件時，按公平值確認。
倘補助金與開支項目有關，則於有關期
間確認為開支，以有系統地配合擬補助
之成本。倘補助金與資產有關，則將其
公平值計入遞延收入賬，於有關資產預
計可使用年期平均分期撥往收益表。