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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
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Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(o) Income tax (continued)
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.
Current tax balances and deferred tax balances, and movements
therein, are presented separately from each other and are not
offset. Current tax assets are offset against current tax liabilities, and
deferred tax assets against deferred tax liabilities, if the Company or
the Group has the legally enforceable right to set off current tax assets
against current tax liabilities and the following additional conditions
are met:
– in the case of current tax assets and liabilities, the Company or
the Group intends either to settle on a net basis, or to realise
the asset and settle the liability simultaneously; or
– in the case of deferred tax assets and liabilities, if they relate to
income taxes levied by the same taxation authority on either:
– the same taxable entity; or
– different taxable entities, which, in each future period in
which significant amounts of deferred tax liabilities or assets
are expected to be settled or recovered, intend to realise
the current tax assets and settle the current tax liabilities
on a net basis or realise and settle simultaneously.
(p) Employee benefits
(i) Short term employee benefits and contributions to defined
contribution retirement plans
Short term employee benefits are employee benefits that are
due to be settled within twelve months after the end of the
period in which the employees render the related service.
Salaries, annual bonuses, paid annual leave, contributions
to defined contribution retirement plans and the cost of
non-monetary benefits are accrued in the year in which the
associated services are rendered by employees. Where payment
or settlement is deferred and the effect would be material, these
amounts are stated at their present values.
1
主要會計政策（續）
(o)
所得稅（續）
本集團會在每個報告期末評估遞延稅項資產的賬
面值。如果不再可能取得足夠的應課稅溢利以運
用有關的稅務利益，賬面金額則予以調低。如日
後可能取得足夠的應課稅溢利時，已扣減金額則
予以撥回。
本期稅項結餘及遞延稅項結餘及其變動，乃各自
分開列示及並無相互抵銷。如本公司或本集團在
法律上擁有抵銷本期稅項資產及本期稅項負債的
行使權利及能符合下列額外條件，則本期稅項資
產可抵銷本期稅項負債，及遞延稅項資產可抵銷
遞延稅項負債：
－
如為本期稅項資產及負債：本公司或本集團
計劃以淨額清償，或計劃同時變現資產和清
償負債；或
－
如為遞延稅項資產及負債：如其與同一稅務
當局向下述者徵收的所得稅有關：
－
同一應課稅單位；或
－
如為不同的應課稅單位，預期在未來每
一個週期將清償或追償顯著數目的遞延
稅項負債或資產及計劃以淨額基準變現
本期稅項資產及清償本期稅項負債或計
劃同時變現本期稅項資產及清償本期稅
項負債。
(p)
僱員福利
(i)
短期僱員福利及界定供款退休計劃的供款
短期僱員福利指僱員提供相關服務的期間結
束後十二個月內須結付的僱員福利。薪金、
年度花紅、年度有薪假期、界定供款退休計
劃供款及非金錢福利的成本於僱員提供服務
的年度提取。如因遞延付款或償付而造成重
大分別，有關數額則按現值列賬。