22 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) (j) Income tax (continued) 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. Apart from differences which arise on initial recognition of assets and liabilities, 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 asset can be utilised, are recognised. 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. (k) Provisions and contingent liabilities Provisions are recognised for liabilities of uncertain timing or amount when the Group has a legal or constructive obligation arising as a result of a past event, which it is probable will result in an outflow of economic benefits that can be reliably estimated. Where it is not probable that an outflow of economic benefits will be required, or the amount cannot be estimated reliably, the obligation is disclosed as a contingent liability, unless the probability of outflow of economic benefits is remote. Possible obligations, the existence of which will only be confirmed by the occurrence or non-occurrence of one or more future events, are also disclosed as contingent liabilities unless the probability of outflow of economic benefits is remote. (l) Income recognition Income is measured at the fair value of the consideration received or receivable. Provided it is probable that the economic benefits will flow to the Group and the income and expenditure, if applicable, can be measured reliably, income is recognised in the income and expenditure account as follows: (i) Government subventions Government subventions for recurrent activities are recognised as income in the income and expenditure account when there is reasonable assurance that the Group will comply with the conditions attaching with them and that the subventions will be received. Government subventions that compensate the Group for expenditure incurred are recognised as income in the income and expenditure account on a systematic basis in the same periods in which the expenditure are incurred. Unspent subventions for recurrent activities arising in the financial year will be retained by the Council as reserves up to a limit as agreed with the Government of the Hong Kong Special Administrative Region (“the Government”). Amount in excess of the limit will be returned to the Government in the following financial year. 4. 重要會計政策概要（續） (j) 所得稅（續） 遞延所得稅資產與負債分別由可抵扣和應稅暫時差異 產生。暫時差異是指資產與負債在財務報表上的賬面 金額跟這些資產與負債的計稅基礎的差異。遞延所得 稅資產也可以由未利用可抵扣虧損和未利用稅款抵減 產生。除了初始確認資產與負債所產生的差異外，所 有遞延所得稅負債和遞延所得稅資產（只限於很可能獲 得能利用該遞延所得稅資產來抵扣的未來應稅利潤）都 會確認。 已確認遞延所得稅額是按照資產與負債賬面金額的預 期實現或結算方式，根據在報告期末日已頒佈或實質 上已頒佈的稅率計量。遞延所得稅資產與負債均不折 現計算。 (k) 撥備及或有負債 如果集團就已發生的事件承擔法律或推定責任，因而 預期會導致含有經濟效益的資源外流，在可以作出可 靠的估計時，集團便會就不確定的時間或數額的負債 計提撥備。 如果含有經濟效益的資源外流的可能性較低，或是無 法對有關數額作出可靠的估計，便會將該義務披露為 或有負債，但資源外流的可能性極低則除外。如果集 團的責任須視乎某宗或多宗未來事件是否發生才能確 定是否存在，亦會披露為或有負債，但資源外流的可 能性極低則除外。 (l) 收入確認 收入按照已收或應收代價的公允價值入賬。如果經濟 利益很可能會流入集團，而收入和支出（如適用）又能 夠可靠地計量時，下列各項收入便會在收支賬目中確 認： (i) 政府資助 當可以合理地確定集團將會符合收入資助的附帶條件 並會收到資助時，便會在收支賬目內將經常性活動的 政府資助確認為收入。政府資助如用以償付集團營運 支出，則會有系統地在支出產生的同一會計年度列作 收入，並在收支賬目內確認。財政年度內用作經常性 活動的未動用政府資助將由生產力局保留作儲備，儲 備上限由生產力局與香港特別行政區政府（「政府」）協 定。超出上限的數額將於下一個財政年度退還予政府。
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