貿易通2018年年報

161 二零一八年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註 （續） 8 綜合財務狀況表的所得稅 (a) 綜合財務狀況表的本期稅項為： (b) 已確認的遞延稅項資產及負債： 已於綜合財務狀況表確認的遞延稅項資 產╱（負債）的組成部分及年內變動如 下： 附註： 首次應用《香港財務報告準則》第 9 號時，本集團已根據預期信貸虧損 模式就遞延稅項資產確認額外信貸 虧損。 8 Income tax in the consolidated statement of financial position (a) Current taxation in the consolidated statement of financial position represents: 2018 2017 二零一八年 二零一七年 HK$’000 HK$’000 港幣千元 港幣千元 Provision for Hong Kong Profits Tax for the year 本年度香港利得稅撥備 12,117 12,301 Provisional Profits Tax paid 已付暫繳利得稅 (9,068) (8,361) 3,049 3,940 Balance of overseas tax provision relating to prior years 以往年度海外稅項撥備結餘 157 132 Provision for overseas taxes for the year 本年度海外稅項撥備 35 25 3,241 4,097 (b) Deferred tax assets and liabilities recognised: The components of deferred tax assets/(liabilities) recognised in the consolidated statement of financial position and the movements during the year are as follows: Deferred tax arising from: 來自下列各項的遞延稅項： Depreciation allowances in excess of related depreciation Tax losses Credit loss allowance Total 折舊抵免 超出相關折舊 稅項虧損 信貸虧損 撥備 總計 (Note) （附註） HK$’000 HK$’000 HK$’000 HK$’000 港幣千元 港幣千元 港幣千元 港幣千元 As at 1 January 2017 於二零一七年一月一日 (414) 8,920 — 8,506 Credited/(charged) to profit or loss 於損益表計入╱（扣除） 191 (2,097) — (1,906) As at 31 December 2017 於二零一七年十二月三十一日 (223) 6,823 — 6,600 Impact on initial application of HKFRS 9 首次應用《香港財務報告準則》 第 9 號的影響 — — 151 151 As at 1 January 2018 於二零一八年一月一日 (223) 6,823 151 6,751 (Charged)/credited to profit or loss 於損益表（扣除）╱計入 (980) (3,323) 68 (4,235) As at 31 December 2018 於二零一八年十二月三十一日 (1,203) 3,500 219 2,516 Note: Upon the initial application of HKFRS 9, the Group has recognised deferred tax assets on the additional credit losses recognised under the ECL model.