貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） Tradelink Electronic Commerce Limited Annual Report 2019 152 8 綜合財務狀況表的所得稅 （續） (b) 已確認的遞延稅項資產及負債： （續） 於報告期末，本集團的稅項虧損總額為 港 幣 16,849,000 元（二 零 一 八 年：港 幣 33,977,000 元）。根據 附註 1(p) 所載的會 計政策，就該等虧損的港幣 4,254,000 元 （二零一八年：港幣 21,211,000 元）確認 遞延稅項資產。根據管理層所編製預 測，可見將來將可動用未來應課稅溢利 以抵銷虧損。根據現行稅務法規，稅項 虧損並無到期日。 (c) 未確認的遞延稅項資產： 本 集 團 並 無 就 累 計 稅 項 虧 損 港 幣 12,595,000 元（二 零 一 八 年：港 幣 12,766,000 元）確認遞延稅項資產，原因 為於未來不大可能取得應課稅溢利而令 該項虧損得以運用。根據現行稅務法 規，稅項虧損並無到期日。 8 Income tax in the consolidated statement of financial position (Continued) (b) Deferred tax assets and liabilities recognised: (Continued) 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 港幣千元 港幣千元 Representing: 指： Deferred tax assets on the consolidated statement of financial position 綜合財務狀況表內的 遞延稅項資產 1,230 3,719 Deferred tax liabilities on the consolidated statement of financial position 綜合財務狀況表內的 遞延稅項負債 (1,030) (1,203) 200 2,516 At the end of the reporting period, the Group has total tax losses of HK$16,849,000 (2018: HK$33,977,000). In accordance with the accounting policy set out in Note 1(p) , deferred tax assets have been recognised in respect of HK$4,254,000 (2018: HK$21,211,000) of such losses. Based on a forecast prepared by management, future taxable profits against which the losses can be utilised will be available in foreseeable future. The tax losses do not expire under current tax legislation. (c) Deferred tax assets not recognised: The Group has not recognised deferred tax assets in respect of cumulative tax losses of HK$12,595,000 (2018: HK$12,766,000) as it is not probable that future taxable profits against which the losses can be utilised will be available. The tax losses do not expire under current tax legislation.