if and only if在法律文件中用来表示对条件的限制，通常译为“当且仅当”或“仅当”“仅在”。

Financial assets and financial liabilities are offset and the net amount reported in the statement of financial position if and only if, there is a currently enforceable legal right to offset the recognised amounts and there is an intention to settle on a net basis, or to realise the asset and settle the liability simultaneously.

冲销财务工具当且仅当现时有可强制执行之合法权利冲销已确认金额，并有意按净额基准结算，或同时变现资产及抵偿负债时，财务资产及财务负债方会冲销，净额则于财务状况表内呈报。

Current tax assets are offset against current tax liabilities, and deferred tax assets against deferred tax liabilities if, and only if, the Group has the legally enforceable right to set off current tax assets against current tax liabilities.

当期和递延所得税资产仅在本集团有法定行使权以当期所得税资产抵销当期所得税负债，才可以分别抵销当期和递延所得税负债。