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二零一七年年報
貿易通電子貿易有限公司
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
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。
1 S i g n i f i c a n t a c c o u n t i n g p o l i c i e s
(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.