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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)
(n) Provisions and contingent liabilities
Provisions are recognised for liabilities of uncertain timing or
amount when the Group or the Company has a legal or constructive
obligation arising as a result of a past event, it is probable that an
outflow of economic benefits will be required to settle the obligation
and a reliable estimate can be made. Where the time value of
money is material, provisions are stated at the present value of the
expenditures expected to settle the obligation.
Where it is not probable that an outflow of economic benefits will be
required, or the amount cannot be estimated reliably, the obligation is
disclosed as a contingent liability, unless the probability of outflow of
economic benefits is remote. Possible obligations, whose existence
will only be confirmed by the occurrence or non-occurrence of one
or more future events are also disclosed as contingent liabilities
unless the probability of outflow of economic benefits is remote.
(o) Income tax
Income tax for the year comprises current tax and movements in
deferred tax assets and liabilities. Current tax and movements in
deferred tax assets and liabilities are recognised in profit or loss
except to the extent that they relate to items recognised in other
comprehensive income or directly in equity, in which case the
relevant amounts of tax are recognised in other comprehensive
income or directly in equity, respectively.
Current tax is the expected tax payable on the taxable income for the
year, using tax rates enacted or substantively enacted at the end of
the reporting period, and any adjustment to tax payable in respect of
previous years.
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. Deferred tax assets also arise from
unused tax losses and unused tax credits.
1
主要會計政策（續）
(n)
撥備及或有負債
當本集團或本公司因過往事件而須負上法律或推
定的責任，且可能須就履行該等責任而導致經濟
效益流出，並能夠就此作出可靠估計，方始為未
能確定何時發生或款額的負債作出撥備。當數額
涉及重大的時間價值時，則按預期用以履行責任
的開支的現值作出撥備。
如不一定需要流出經濟效益履行責任或未能可靠
估計款額，則該等責任將披露作或有負債，但如
出現經濟效益流出的可能性極微則除外。可能出
現的責任（僅可於一項或多項未來事件發生或不發
生的情況下確定）亦披露為或有負債，但如出現經
濟效益流出的可能性極微則除外。
(o)
所得稅
本年度所得稅包括本期稅項及遞延稅項資產及負
債的變動。本期稅項及遞延稅項資產及負債的變
動均在損益表內確認，但如其與於其他全面收益
中或直接於權益中確認的項目有關，則有關稅項
金額須分別於其他全面收益中確認或直接於權益
中確認。
本期稅項是按本年度應課稅收入，以報告期末採
用或主要採用的稅率計算的預期應繳稅項，以及
任何有關以往年度應繳稅項的調整。
遞延稅項資產及負債乃因作財務報告用途的資產
及負債賬面值與作稅基用途的資產及負債賬面值
兩者的可予扣減及應課稅的暫時差異所產生。遞
延稅項資產亦可由未經使用的稅務虧損及未經使
用的稅項優惠所產生。