Haier 2007 Annual Report Download - page 87

86
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)
Income tax (Cont’d)
• in respect of taxable temporary differences
associated with investments in subsidiaries,
associates and interests in joint ventures, where
the timing of the reversal of the temporary
differences can be controlled and it is probable
that the temporary differences will not reverse
in the foreseeable future.
Deferred tax assets are recognised for all deductible
temporary differences, carryforward of unused tax
credits and unused tax losses, to the extent that it is
probable that taxable profit will be available against
which the deductible temporary differences, and the
carryforward of unused tax credits and unused tax
losses can be utilised, except:
• where the deferred tax asset relating to the
deductible temporary differences 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
• in respect of deductible temporary differences
associated with investments in subsidiaries,
associates and interests in joint ventures,
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.
2.4 主要會計政策概要
（續）
所得稅 （續）
• 就與附屬公司及聯營公司之投資及合
營企業之權益有關之應課稅暫時差額
確認，惟倘可控制沖回暫時差額之時
間，而暫時差額於可見未來將不會沖
回之情況下，則另作別論。
在有可扣稅暫時差額、承前之未動用稅項資
產及未動用稅項虧損可供用於抵銷應課稅溢
利之情況下，遞延稅項資產乃就所有可扣稅
之暫時差額、承前之未動用稅項資產及未動
用稅項虧損確認：
• 惟倘遞延稅項資產關於首次確認交易
（業務合併除外）資產或負債產生之可
扣稅暫時差額，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
• 就與附屬公司及聯營公司之投資及合
營企業之權益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。