Hi @WilliamHu
You must assess the business non-commercial losses as their separate activities. This is the second step of working out if you must offset or defer a non-commercial loss.
There's more to it than just the number of business activities, though.
To offset a loss against other income, in addition to the steps for non-commercial losses, the entity must meet one of the four tests. If they do, they can offset the loss from one activity against another. If they don't, then the loss must be deferred until that activity runs at a profit.