Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 229 年報 2021 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 31 遞延所得稅項 （續） 遞延所得稅項資產及負債於本年度之變 動如下： 遞延所得稅項資產 31 DEFERRED INCOME TAX (continued) The movement in deferred income tax assets and liabilities during the year is as follows: Deferred income tax assets Decelerated tax depreciation Provision for impairment loss on trade receivables Provision for inventories Tax losses Total deferred tax assets 減速稅務折舊 應收賬款 減值損失 撥備 存貨撥備 稅務虧損 遞延稅項 資產總額 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 At 1 January 2020 於二零二零年一月一日 (15,202) (14) (2,215) (1,983) (19,414) Charged/(credited) to profit or loss 扣減╱（計入）損益 497 (1,146) 191 (6,003) (6,461) Exchange differences 匯兌差額 (708) (4) (131) (17) (860) At 31 December 2020 於二零二零年十二月三十一日 (15,413) (1,164) (2,155) (8,003) (26,735) At 1 January 2021 於二零二一年一月一日 (15,413) (1,164) (2,155) (8,003) (26,735) Charged/(credited) to profit or loss 扣減╱（計入）損益 2,162 1,165 50 (622) 2,755 Exchange differences 匯兌差額 (387) (30) (61) (73) (551) At 31 December 2021 於二零二一年十二月三十一日 (13,638) (29) (2,166) (8,698) (24,531)