Haier 2009 Annual Report Download - page 89
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31 December 2009
NOTES TO FINANCIAL STATEMENTS 財務報表附註
海爾電器集團有限公司 87
2.4 Summary of Significant Accounting
Policies (Cont’d)
Income tax (Cont’d)
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, 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 the end of
each reporting period 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. Unrecognised deferred
tax assets are reassessed at the end of each reporting period and
are recognised to the extent that it has become probable that
sufficient taxable profit will be available to allow all or part of the
deferred tax asset to be recovered.
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 by the end of the
reporting period.
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.
2.4
•
•