貿易通2018年中報

53 貿易通電子貿易有限公司  二零一八年中期報告 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） 11 物業、廠房及設備 物業、廠房及設備包括租賃物業裝修、平台硬件 及軟件、電腦及辦公室設備、汽車、傢俬及裝置、 樓宇及租賃土地。 12 遞延稅項 已於綜合財務狀況表確認的遞延稅項資產╱（負債） 的組成部分及本期間變動如下： 附註： 首次應用《香港財務報告準則》第 9 號時，本集團已 根據預計信貸虧損模式就遞延稅項資產確認額外 信貸虧損（見附註 2(b)(ii) ）。 11 Property, plant and equipment Property, plant and equipment include leasehold improvements, platform hardware and software, computer and office equipment, motor vehicles, furniture and fixtures, building and leasehold land. Property, plant and equipment Interest in leasehold land held for own use Total 物業、 廠房及設備 持作自用的 租賃土地權益 總計 HK$’000 HK$’000 HK$’000 港幣千元 港幣千元 港幣千元 Net book value as at 1 January 2018 於二零一八年一月一日 的賬面淨值 21,793 4,203 25,996 Additions 添置 2,969 — 2,969 Depreciation 折舊 (3,330) (71) (3,401) Net book value as at 30 June 2018 於二零一八年六月三十日 的賬面淨值 21,432 4,132 25,564 12 Deferred taxation The components of deferred tax assets/(liabilities) recognised in the consolidated statement of financial position and the movements during the period are as follows: Depreciation allowances in excess of related depreciation Tax losses Others Total Deferred tax arising from: 來自各項的遞延稅項： 折舊抵免 超出相關折舊 稅項虧損 其他 總計 HK$’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 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 to profit or loss 於損益表扣除 (132) (1,063) — (1,195) As at 30 June 2018 於二零一八年六月三十日 (355) 5,760 151 5,556 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 (see Note 2(b)(ii)).