The amount of deferred tax provided is 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 balance sheet date 已确认的递延税项数额是按照资产和负债帐面金额的预期实现或清偿方式，以结算日已生效或实际生效的税率计量。
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 递延税项资产及负债分别由资产及负债按财务报表之帐面值及课税值两者之间可予扣减及应课税之暂时性差异所产生。
The carrying amount of a deferred tax asset is reviewed at the balance sheet date 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 递延税项资产于每个结算日之帐面值须予以审阅，如不再可能取得足够之应课税溢利以运用有关之税务利益，帐面金额则予以调低。
In previous years , partial provision was made for deferred tax using the income statement liability method , i . e . a liability was recognised in respect of timing differences arising , except where those timing differences were not expected to reverse in the foreseeable future 在过往年度，本公司乃按收益表之负债法就递延税项作出部份拨备即确认因时差而产生之负债，惟倘该等时差预期将不会在可见将来拨回除外。
For the year ended 31 december 2006 , the mainland china property division reported turnover of hk 1 , 006 million 2005 : hk 1 , 012 million and a net profit attributable to the group of hk 807 million 2005 : hk 372 million , after taking into account the increase in fair values of investment properties after deferred taxation of hk 594 million 2005 : hk 77 million 截至二零零六年十二月三十一日止年度，在计入投资物业之公允价值增加已扣除递延税项5 . 94亿港元二零零五年： 7 , 700万港元后，中国物业部录得营业额10 . 06亿港元二零零五年： 10 . 12亿港元及集团应占净溢利8 . 07亿港元二零零五年： 3 . 72亿港元。
During the year , the mainland china property division reported turnover of hk 1 , 012 million 2004 : hk 1 , 351 million and a net profit attributable to the group of hk 372 million 2004 : hk 548 million , after taking into account the increase in fair values of investment properties after deferred taxation of hk 77 million 2004 : hk 107 million . the decrease in turnover and net profit in 2005 is mainly due to the decrease in the sales of properties in mainland china compared with 2004 年内在计入投资物业之公允价值增加已扣除递延税项7 , 700万港元二零零四年： 1 . 07亿港元后，中国物业部录得营业额10 . 12亿港元二零零四年： 13 . 51亿港元及集团应占净溢利3 . 72亿港元二零零四年： 5 . 48亿港元。
Ssap 12 revised requires the adoption of a balance sheet liability method , whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit , with limited exceptions 会计实务准则第12号经修订规定须采纳资产负债表负债法，并按财务报表内资产及负债的账面值，以及用以计算应课税溢利之相应税基之所有暂时性差距具有有限的例外情况而确认递延税项。
