Haier 2007 Annual Report Download - page 86

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Haier Electronics Group Co., Ltd. Annual Report 2007 海爾電器集團有限公司 二零零七年年報
Notes to Financial Statements
財務報表附註
31 December 2007
二零零七年十二月三十一日
2.4 Summary of Significant Accounting
Policies (Cont’d)
Provisions (Cont’d)
When the effect of discounting is material, the
amount recognised for a provision is the present
value at the balance sheet date of the future
expenditures expected to be required to settle the
obligation. The increase in the discounted present
value amount arising from the passage of time is
included in finance costs in the income statement.
Provisions for installation services and product
warranties granted by the Group on certain products
are recognised based on sales volume and past
experience of the level of installation services
rendered, repairs or returns, discounted to their
present values as appropriate.
Income tax
Income tax comprises current and deferred tax.
Income tax is recognised in the income statement, or
in equity if it relates to items that are recognised in
the same or a different period directly in equity.
Current tax assets and liabilities for the current and
prior periods are measured at the amount expected
to be recovered from or paid to the taxation
authorities.
Deferred tax is provided, using the liability method,
on all temporary differences at the balance sheet
date between the tax bases of assets and liabilities
and their carrying amounts for financial reporting
purposes.
Deferred tax liabilities are recognised for all taxable
temporary differences, except:
• where the deferred tax liability arises from the
initial recognition of an asset or liability in a
transaction that is not a business combination
and, at the time of the transaction, affects
neither the accounting profit nor taxable profit
or loss; and
2.4 主要會計政策概要
（續）
撥備 （續）
當貼現影響重大時，已確認之撥備數額為預
期解除責任所需之未來支出於結算日之現
值。隨時間流逝而產生之貼現現值增加將計
入收益表之融資成本。
本集團就若干產品所提供之安裝服務及產品
保養撥備根據銷量及過往之安裝服務及維
修或退貨水平而確認，並貼現成現值（如適
用）。
所得稅
所得稅包括當期及遞延稅項。所得稅乃於收
益表確認，或如其關於在同一期間或不同期
間直接在股東權益確認之項目，則在股東權
益確認。
當期及過往期間之當期稅項資產及負債按預
期已付予稅務當局或獲退回之數額計量。
遞延稅項使用負債法，於結算日就資產與負
債稅基與財務申報面賬面值之間所有暫時差
額作出撥備。
遞延稅項負債乃就所有應課稅暫時差額確
認：
• 惟倘遞延稅項負債乃來自商譽或首次
確認交易（業務合併除外）資產或負債，
且交易時並不影響會計溢利及應課稅
溢利或虧損，則另作別論；及