貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 144 Notes to the Financial Statements (Continued) 財務報表附註 （續） 1 Significant accounting policies (Continued) (p) Income tax (Continued) 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. Future taxable profits that may support the recognition of deferred tax assets arising from deductible temporary differences include those that will arise from the reversal of existing taxable temporary differences, provided those differences relate to the same taxation authority and the same taxable entity, and are expected to reverse either in the same period as the expected reversal of the deductible temporary difference or in periods into which a tax loss arising from the deferred tax asset can be carried back or forward. The same criteria are adopted when determining whether existing taxable temporary differences support the recognition of deferred tax assets arising from unused tax losses and credits, that is, those differences are taken into account if they relate to the same taxation authority and the same taxable entity, and are expected to reverse in a period, or periods, in which the tax loss or credit can be utilised. 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. 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 1 主要會計政策（續） (p) 所得稅（續） 所有遞延稅項負債及所有遞延稅項資產 （僅限於將來很可能取得應課稅溢利而 令該項資產得以運用的部分）均予確認。 容許確認由可予扣減暫時差異所產生的 遞延稅項資產的未來應課稅溢利包括其 將由目前的應課稅暫時性差異撥回的部 分，而此等應課稅暫時差異應由同一稅 務當局向同一應課稅單位徵收，並預期 在可予扣減暫時差異預期撥回的同一期 間內撥回或在由遞延稅項資產產生的稅 務虧損能轉回或轉入的期間內撥回。在 評定目前的應課稅暫時差異是否容許確 認由未經使用的稅務虧損及優惠所產生 的遞延稅項資產時採用上述相同的標 準，即該等暫時差異由同一稅務當局向 同一應課稅單位徵收，並預期在稅務虧 損或優惠能應用的期間內撥回方計算在 內。 應確認的遞延稅項數額是按照資產及負 債賬面值的預期變現或清償方式，以報 告期末採用或主要採用的稅率計算。遞 延稅項資產及負債均不作貼現計算。 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