貿易通 2020 年年報

二零二零年年報 貿易通電子貿易有限公司 155 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 （續） (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 (Continued) (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: Depreciation allowances in excess of related depreciation Tax losses Credit loss allowance Others Total Deferred tax arising from: 來自下列各項的遞延稅項： 折舊抵免 超出相關 折舊 稅項虧損 信貸虧損 撥備 其他 總計 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 As at 1 January 2019 於二零一九年一月一日 (1,203) 3,500 219 — 2,516 Credited/(charged) to profit or loss 於損益表計入╱（扣除） 173 (2,798) 309 — (2,316) As at 31 December 2019 於二零一九年十二月三十一日 (1,030) 702 528 — 200 (Charged)/credited to profit or loss 於損益表（扣除）╱計入 (42) (702) 124 (95) (715) As at 31 December 2020 於二零二零年十二月三十一日 (1,072) — 652 (95) (515) 2020 2019 二零二零年 二零一九年 HK$’000 HK$’000 港幣千元 港幣千元 Representing: 指： Deferred tax assets in the consolidated statement of financial position financial position 綜合財務狀況表內 的遞延稅項資產 652 1,230 Deferred tax liabilities in the consolidated statement of financial position 綜合財務狀況表內 的遞延稅項負債 (1,167) (1,030) (515) 200