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131
二零一七年年報
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：
8 Income tax in the consolidated statement
of financial position
(a) Current taxation in the consolidated statement of
financial position represents:
2017
2016
二零一七年
二零一六年
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
12,301
11,171
Provisional Profits Tax paid
已付暫繳利得稅
(8,361)
(8,162)
3,940
3,009
Balance of PRC tax provision relating to
prior years
以往年度中國稅項撥備結餘
132
132
Provision for PRC taxes for the year
本年度中國稅項撥備
25
—
4,097
3,141
(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
Total
折舊抵免超出
相關折舊 稅項虧損
總計
HK$’000
HK$’000
HK$’000
港幣千元 港幣千元 港幣千元
As at 1 January 2016
於二零一六年一月一日
(515)
—
(515)
Credited to profit or loss
於損益表計入
101
8,920
9,021
As at 31 December 2016
於二零一六年十二月三十一日
(414)
8,920
8,506
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