貿易通2020 年中報

41 貿易通電子貿易有限公司  二零二零年中期報告 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） For the six months ended 30 June 2020 截至二零二零年六月三十日止六個月 13 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： 14 應收賬款及合約資產 13 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: Deferred tax arising from: 來自各項的遞延稅項： Depreciation allowances in excess of related depreciation Tax losses Credit loss allowance Others Total 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$’000 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 As at 1 January 2020 於二零二零年一月一日 (1,030) 702 528 — 200 (Charged)/credited to profit or loss 於損益表（扣除）╱計入 (180) (408) 229 20 (339) As at 30 June 2020 於二零二零年六月三十日 (1,210) 294 757 20 (139) As at As at 30 June 2020 31 December 2019 於 二零二零年 六月三十日 於 二零一九年 十二月三十一日 HK$’000 HK$’000 港幣千元 港幣千元 Representing: 指： Deferred tax assets on the consolidated statement of financial position 綜合財務狀況表內的遞延 稅項資產 1,071 1,230 Deferred tax liabilities on the consolidated statement of financial position 綜合財務狀況表內的遞延 稅項負債 (1,210) (1,030) (139) 200 14 Trade receivables and contract assets As at As at 30 June 2020 31 December 2019 於 二零二零年 六月三十日 於 二零一九年 十二月三十一日 Note HK$’000 HK$’000 附註 港幣千元 港幣千元 Trade receivables, net of loss allowance 應收賬款，扣除虧損撥備 (a) 32,662 35,610 Contract assets, net of loss allowance 合約資產，扣除虧損撥備 (b) 12,792 27,977 45,454 63,587