Page 24 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

4. 會計政策（續）
(i) 僱員福利
(i) 短期僱員福利
短期僱員福利是指預計在僱員提供相關服務的年度報
告期末後十二個月之前將悉數結付的僱員福利（離職
福利除外）。短期僱員福利於僱員提供相關服務的期
間確認。
(ii) 界定供款退休計劃
向界定供款退休計劃之供款，於僱員提供服務時在損
益確認為收支。
(j) 所得稅
本年度所得稅包括當期所得稅和遞延所得稅資產與負
債的變動。當期所得稅和遞延所得稅資產與負債的變
動均在收支賬目中確認，但如直接與在其他全面收益
或資金中確認的項目有關，相關稅額則分別在其他全
面收益或直接在資金中確認。
當期所得稅是按本年度應課稅收入，根據在報告期末
日已頒佈或實質上已頒佈的稅率計算的預期應付稅
項，加上以往年度應付稅項的任何調整。
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。
22 獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25
4. MATERIAL ACCOUNTING POLICIES (Continued)
(i) Employee benefits
(i) Short term employee benefits
Short term employee benefits are employee benefits (other than
termination benefits) that are expected to be settled wholly
within twelve months after the end of the reporting period in
which the employees render the related service. Short term
employee benefits are recognised in the year when the employees
render the related service.
(ii) Defined contribution retirement plan
Contributions to defined contribution retirement plans are
recognised as an expense in the income and expenditure account
when the services are rendered by the employees.
(j) Income tax
Income tax for the year comprises current tax and movements in
deferred tax assets and liabilities. Current tax and movements in
deferred tax assets and liabilities are recognised in the income
and expenditure account except to the extent that they relate to
items recognised in other comprehensive income or directly in
funds, in which case the relevant amounts of tax are recognised in
other comprehensive income or directly in funds, respectively.
Current tax is the expected tax payable on the taxable income for
the year, using tax rates enacted or substantively enacted at the
end of the reporting period, and any adjustment to tax payable in
respect of previous years.
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.