Annual Report 2022

237 年報 2022 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 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) At 1 January 2022 於二零二二年一月一日 (13,638) (29) (2,166) (8,698) (24,531) (Credited)/charged to profit or loss （計入）╱扣減損益 (72) (17) 66 (4,117) (4,140) Exchange differences 匯兌差額 1,065 6 177 596 1,844 At 31 December 2022 於二零二二年 十二月三十一日 (12,645) (40) (1,923) (12,219) (26,827)