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Hong Kong Cyberport Management Company Limited
2015/16 Annual Report
106
Notes to the Financial Statements
財務報表附註
2
主要會計政策
（續）
(m)
僱員福利
（續）
(ii)
退休計劃責任
本公司實行一項界定供款退休計劃（強制
性公積金），並在強制性之基礎上向一個
公開管理之退休福利計劃供款。本公司作
出供款後，即無進一步之付款責任。
(iii)
獲得花紅之權利
預期支付花紅之成本乃於本公司須承擔因
僱員所提供服務而產生之現行法律或推定
責任，並在能可靠估計有關責任之金額時
確認為負債。
花紅計劃之負債預期將於
12
個月內償還，
並根據在償付時預期會支付之金額計算。
(n)
本年及遞延所得稅
本年所得稅支出是根據本公司所經營並產
生應課稅收入之國家於報告期末已頒布或
實質頒布之稅務法例計算。管理層就適用
稅務法例詮釋所規限之情況定期評估報稅
表之狀況，並在適用情況下根據預期須向
稅務機關支付之稅款設定撥備。
遞延所得稅利用負債法確認資產和負債之
稅基與資產和負債在財務報表之賬面值兩
者間產生之暫時差異。
遞延所得稅乃以於報告期末已頒布或實質
頒布之稅率釐定，並預期於實現相關遞延
所得稅資產或償還遞延所得稅負債時適用。
遞延所得稅資產乃就有可能將未來應課稅
溢利與可供動用暫時差異抵銷而確認。
2 Significant accounting policies
(continued)
(m) Employee benefits
(continued)
(ii) Retirement scheme obligations
The Company operates a defined contribution retirement
scheme, the Mandatory Provident Fund, and pays
contributions to a publicly administered retirement
benefit plan on a mandatory basis. The Company has no
further payment obligations once the contributions have
been paid.
(iii) Bonus entitlements
The expected cost of bonus payments are recognised as
a liability when the Company has a present legal or
constructive obligation as a result of services rendered by
employees and a reliable estimate of the obligation can be
made.
Liabilities for bonus plans are expected to be settled
within 12 months and are measured at the amounts
expected to be paid when they are settled.
(n) Current and deferred income tax
The current income tax charge is calculated on the basis
of the tax laws enacted or substantively enacted at the
end of the reporting period in the country where the
Company operates and generates taxable income.
Management periodically evaluates positions taken in the
tax returns with respect to situations in which applicable
tax regulation is subject to interpretation and establishes
provisions where appropriate on the basis of amounts
expected to be paid to the tax authorities.
Deferred income tax is recognised, using the liability
method, on temporary differences arising between the tax
bases of assets and liabilities and their carrying amounts
in the financial statements.
Deferred income tax is determined using tax rates that
have been enacted or substantively enacted by the end of
the reporting period and are expected to apply when the
related deferred income tax asset is realised or the
deferred income tax liability is settled.
Deferred income tax assets are recognised to the extent
that it is probable that future taxable profit will be available
against which the temporary differences can be utilised.