香港會計錦囊

遞延所得稅資產

deferred tax assets

“所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 ““所得稅在未來期間可回收有關的款項：（1）可抵扣暫時性差異;（二）未利用可抵扣虧損結轉;以及（三）未用稅收抵免的結轉。 “

The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits.