貿易通 2021 年年報

143 二零二一年年報 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) 撥備及或有負債 當本集團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，方始確認撥備。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。 倘本集團預期履行撥備所需的部分或 全部開支將由另一方發還，則會就任 何幾乎肯定能夠收到的發還款項確認 一項獨立資產。就發還款項確認的金 額不得超過撥備的賬面值。 1 Significant accounting policies (Continued) (o) Provisions and contingent liabilities Provisions are recognised when the Group 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 expenditure 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. Where some or all of the expenditure required to settle a provision is expected to be reimbursed by another party, a separate asset is recognised for any expected reimbursement that would be virtually certain. The amount recognised for the reimbursement is limited to the carrying amount of the provision.