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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）
(o)
所得稅（續）
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。
(p)
僱員福利
(i)
短期僱員福利及界定供款退休計劃
的供款
短期僱員福利指僱員提供相關服務
的期間結束後十二個月內須結付的
僱員福利。薪金、年度花紅、年度
有薪假期、界定供款退休計劃供款
及非金錢福利的成本於僱員提供服
務的年度提取。如因遞延付款或償
付而造成重大分別，有關數額則按
現值列賬。
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)
(o) Income tax (Continued)
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.
(p) Employee benefits
(i) Short term employee benefits and contributions to
defined contribution retirement plans
Short term employee benefits are employee benefits that
are due to be settled within twelve months after the end
of the period in which the employees render the related
service. Salaries, annual bonuses, paid annual leave,
contributions to defined contribution retirement plans and
the cost of non-monetary benefits are accrued in the year
in which the associated services are rendered by
employees. Where payment or settlement is deferred and
the effect would be material, these amounts are stated at
their present values.