貿易通 2020 年年報

二零二零年年報 貿易通電子貿易有限公司 137 Notes to the Financial Statements (Continued) 財務報表附註（續） 1 主要會計政策（續） (p) 所得稅（續） 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 — 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。 1 Significant accounting policies (Continued) (p) Income tax (Continued) 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 — 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.