貿易通 2021 年年報

145 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） (p) 所得稅（續） 應確認的遞延稅項數額是按照資產及 負債賬面值的預期變現或清償方式， 以報告期末採用或主要採用的稅率計 算。遞延稅項資產及負債均不作貼現 計算。 本集團會在每個報告期末評估遞延稅 項資產的賬面值。如果不再可能取得 足夠的應課稅溢利以運用有關的稅務 利益，賬面金額則予以調低。如日後 可能取得足夠的應課稅溢利時，已扣 減金額則予以撥回。 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。 1 Significant accounting policies (Continued) (p) Income tax (Continued) The amount of deferred tax recognised is measured based on the expected manner of realisation or settlement of the carrying amount of the assets and liabilities, using tax rates enacted or substantively enacted at the end of the reporting period. Deferred tax assets and liabilities are not discounted. The carrying amount of a deferred tax asset is reviewed at the end of each reporting period and is reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow the related tax benefit to be utilised. Any such reduction is reversed to the extent that it becomes probable that sufficient taxable profit will be available. 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.