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Tradelink Electronic Commerce Limited
Annual Report 2017
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
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
55,346,000
元（二 零 一 六 年：港 幣
62,513,000
元）。根據
附註
1(o)
所載的會
計政策，就該等虧損的港幣
41,348,000
元（二零一六年：港幣
54,060,000
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。根據現行稅務條例，上述
稅項虧損不設應用限期。
(c)
未確認的遞延稅項資產：
本集團並無就累計稅項虧損確認遞延稅
項資產港幣
13,998,000
元（二零一六年：
港幣
8,453,000
元），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。根據現行稅務條例，上述稅項虧
損不設應用限期。
8 Income tax in the consolidated statement
of financial position (Continued)
(b) Deferred tax assets and liabilities recognised:
(Continued)
2017
2016
二零一七年
二零一六年
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
6,823
8,920
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
(223)
(414)
6,600
8,506
At the end of the reporting period, the Group has total tax
losses of HK$55,346,000 (2016: HK$62,513,000). In accordance
with the accounting policy set out in
Note 1(o)
, deferred tax
assets have been recognised in respect of HK$41,348,000
(2016: HK$54,060,000) 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$13,998,000 (2016: HK$8,453,000)
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.