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香港數碼港管理有限公司
2015/16
年報
117
Notes to the Financial Statements
財務報表附註
4
關鍵會計估計及判斷
（續）
(c)
應收賬款及其他應收款項之減值
管理層依據信貸歷史或其客戶之財務狀況
及現行市況來確定應收賬款及其他應收款
項之減值撥備。管理層會在各報告期末評
估應收賬款及其他應收款項減值撥備是否
足夠，而確定撥備是否足夠之過程中，必
須作出重大判斷。
(d)
所得稅
本公司須繳納香港之所得稅。在釐定所得
稅撥備時，須作出重大判斷。在一般業務
過程中，有交易和計算所涉及之最終稅務
釐定並不肯定。
本公司根據對是否需要繳付額外稅款之估
計，就預期稅務審計項目確認負債。倘若
最終稅務結果有別於最初記錄之金額，此
等差額將影響作出此等釐定年度之所得稅
及遞延稅項撥備。
遞延稅項資產之確認主要涉及本公司之稅
項虧損，並取決於管理層對可動用稅項虧
損抵銷日後應課稅溢利之預期。該等實際
利用之結果或有不同。
4 Critical accounting estimates and
judgements
(continued)
(c) Impairment of trade and other receivables
Management determines the provision for impairment of
trade and other receivables based on the credit history or
the financial position of its customers and the current
market conditions. Management will assess the adequacy
of provision for impairment of trade and other receivables
at the end of each reporting period and significant level of
judgement is required in determining the adequacy of
such provision.
(d) Income taxes
The Company is subject to income taxes in Hong Kong.
Significant judgement is required in determining the
provision for income taxes. There are transactions and
calculations for which the ultimate tax determination is
uncertain during the ordinary course of business.
The Company recognises liabilities for anticipated tax
issues based on estimates of whether additional taxes will
be due. Where the final tax outcome of these matters is
different from the amounts that were initially recorded,
such differences will impact the income tax and deferred
tax provisions in the year in which such determination is
made.
Recognition of deferred tax asset, which principally relates
t o t ax l osses o f t he Company , depends on t he
management’s expectation of future taxable profits that
will be available against which the tax losses can be
utilised. The outcome of their actual utilisation may be
different.