Annual Report 2012–13
年報
85
財務報表附註
（續）
Notes to the Financial Statements
(continued)
2.
主要會計政策
（續）
Significant accounting policies
(continued)
2.9
名義利得稅
（續）
Notional profits
tax
(continued)
(iii)
遞延稅項資產及負債是因納稅基礎計算的資產及負債與其帳面值之間的差異，而分別
產生的可扣稅及應課稅的暫記差額。遞延稅項資產也可由未使用稅務虧損及稅項抵免
而產生。
Deferred tax assets and liabilities arise from deductible and taxable temporary differences
respectively, being the differences between the carrying amounts of assets and liabilities for
financial reporting purposes and their tax bases. Deferred tax assets also arise from unused tax
losses and unused tax credits.
所有遞延稅項負債及未來可能有應課稅盈利予以抵銷的遞延稅項資產，均予確認。
All deferred tax liabilities, and all deferred tax assets to the extent that it is probable that future
taxable profits will be available against which the assets can be utilised, are recognised.
遞延稅項的確認額是根據該資產及負債的帳面值之預期收回及結算的方式，按在報告
期結束日已生效或實際有效的稅率計算。遞延稅項資產及負債不作折現。
The amount of deferred tax recognised is measured based on the expected manner of realisation
or settlement of the carrying amount of the assets and liabilities, using tax rates enacted or
substantively enacted at the end of the reporting period. Deferred tax assets and liabilities are
not discounted.
遞延稅項資產的帳面金額在每個報告期結束日重新審閱，對預期不再有足夠的應課稅
盈利以實現相關稅務利益的遞延稅項資產予以扣減。被扣減的遞延稅項資產會於預期
將來出現足夠的應課稅盈利時撥回。
The carrying amount of a
deferred tax asset is reviewed at the end of each reporting period and
is reduced to the extent that it is no longer probable that sufficient taxable profit will be available
to allow the related tax benefit to be utilised. Any such reduction is reversed to the extent that it
becomes probable that sufficient taxable profit will be available.
2.10
收入的確認
Revenue recognition
營運收入在提供服務時確認。利息收入採用實際利率法以應計方式確認。
Revenue is recognised as services are provided. Interest income is recognised as it accrues using the
effective interest method.
