递延税项 Deferred tax

Deferred tax is provided in full, using the liability method, on temporary differences which are the differences between the carrying amount in the financial statements and the corresponding tax base of an asset or liability at the reporting date.

递延税项乃采用负债法就暂时差异全额拨备，暂时差异为财报累计表面值与资产或负债于报告日的相应税基之间的差异。

Deferred tax liabilities are recognized for all taxable temporary differences and deferred tax assets are recognized for all deductible temporary differences to the extent that it is probable that taxable profit will be available against which the deductible temporary differences can be utilized. Deferred tax liabilities and assets are not recognized if the temporary differences arise from goodwill and for initial recognition of assets or liabilities that affect neither accounting profit nor taxable profit. Deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the entity expects to recover or settle the carrying amounts of its assets and liabilities and are measured using the tax rates that have been enacted or substantially enacted by the reporting date.

所有应课税暂时差异将被承认为递延税项负债；而递延税项资产只能在高确定性应课税利溢为限将可抵扣暂时差异抵扣暂时差异才可被承认。如果暂时性差异产生于商誉，而初期确认不影响会计利润及应纳税利润的资产或负债，那将不可确认为递延税项、负债和资产。递延税项负债及资产反映该实体预期收回或结算其资产及负债账面值的方式所产生的税务后果，并采用报告日已颁布或实质上已颁布的税率计量。

The carrying amount of the deferred tax assets are reviewed at each reporting date, and the carrying amount is reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the asset to be utilized. The reduction is reversed to the extent that it becomes probable that sufficient taxable profit will be available.

递延税项资产的账面值于每个报告日进行审查，并在不再可能有足够应课税溢利可供全部或部分资产使用的情况下，减少账面值。如果可能有足够的应课税溢利可供使用，则该减少额将予以逆转。