貿易通 2021 年年報

163 二零二一年年報 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 （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 Fair value changes on other financial assets measured at FVPL 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 透過損益 按公允價值 計量的其他 財務資產的 公允價值變動 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 (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) (Charged)/credited to profit or loss 於損益表（扣除）╱計入 (155) – (446) 1,144 543 As at 31 December 2021 於二零二一年十二月三十一日 (1,227) – 206 1,049 28