Haier 2010 Annual Report Download - page 114

31 December 2010
二零一零年十二月三十一日
NOTES TO FINANCIAL STATEMENTS
財務報表附註
Annual Report 2010 二零一零年年報
HAIER ELECTRONICS GROUP CO., LTD 海爾電器集團有限公司
112
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 and 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 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 主要會計政策概要 （續）
所得稅 （續）
在有可扣稅暫時差額、承前之未動用稅項抵免
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
差額及承前之未動用稅項抵免及未動用稅項虧
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）中之資產或負債所產生之可扣
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
• 就與附屬公司及合營企業之投資有關之可
扣稅暫時差額而言，只會在於可見未來可
撥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。
於各報告期末均會審閱遞延稅項資產之賬面
值，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，則會減少遞延稅項資
產。於各報告期末均會重新評估未確認之遞延
稅項資產，而如有足夠應課稅溢利以動用全部
或部分遞延稅項資產，則撥回遞延稅項資產。
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
報告期末已頒佈或實質上已頒佈之稅率（及稅
法）釐定。
倘根據可合法執行之權利將涉及同一應課稅實
體及同一稅務當局之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。