貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） 二零一九年年報 貿易通電子貿易有限公司 151 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： 8 Income tax in the consolidated statement of financial position (a) Current taxation in the consolidated statement of financial position represents: 2019 2018 二零一九年 二零一八年 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 11,760 12,117 Provisional Profits Tax paid 已付暫繳利得稅 (34) (9,068) 11,726 3,049 Balance of tax provision outside Hong Kong relating to prior years 以往年度香港境外稅項撥 備結餘 133 157 Provision for taxes outside Hong Kong for the year 本年度香港境外稅項撥備 — 35 11,859 3,241 (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 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 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（計入）╱扣除 (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 Credited/(charged) to profit or loss 於損益表計入╱（扣除） 173 (2,798) 309 (2,316) As at 31 December 2019 於二零一九年十二月三十一日 (1,030) 702 528 200