Annual Report 2019

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2019 截至二零一九年十二月三十一日止年度 HOP FUNG GROUP HOLDINGS LIMITED 合豐集團控股有限公司 128 14. 使用權資產 兩年內，本集團為其營運租賃若干倉庫及輔助 辦公物業以進行經營。租賃合約訂有一至兩年 的固定期限。租期乃在個別基礎上協商，並包 含各種不同的條款及條件。 此外，本集團擁有若干主要為生產廠房所在地 的工業樓宇和寫字樓。本集團為該等物業權益 （包括相關租賃土地）的註冊擁有人。已提前作 出一次性付款以收購該等物業權益。僅當所支 付的款項能可靠分配時，該等自有物業的租賃 土地部分方可單獨呈列。 於二零一九年十二月三十一日，本集團之使用 權資產中包括 1,354,000 港元之加工安排預付 款，為土地使用權之預付金額。 14. RIGHT-OF-USE ASSETS Leasehold lands Leased properties Total 租賃土地 租賃物業 總計 HK$’000 HK$’000 HK$’000 千港元 千港元 千港元 As at 1st January, 2019 於二零一九年一月一日 Carrying amount 賬面值 21,549 7,503 29,052 As at 31st December, 2019 於二零一九年十二月三十一日 Carrying amount 賬面值 20,651 8,114 28,765 For the year ended 31st December, 2019 截至二零一九年十二月三十一 日止年度 Depreciation charge 折舊費用 548 7,959 8,507 Total cash outflow for leases 租賃現金流出總額 8,061 Additions to right-of-use assets 添置使用權資產 8,691 For both years, the Group leases certain warehouse and ancillary office properties for its operations. Lease contracts are entered into for fixed term of 1 to 2 years. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. In addition, the Group owns several industrial buildings where its manufacturing facilities are primarily located and office buildings. The Group is the registered owner of these property interests, including the underlying leasehold lands. Lump sum payments were made upfront to acquire these property interests. The leasehold land components of these owned properties are presented separately only if the payments made can be allocated reliably. As at 31st December, 2019, included in the Group’s right-of-use assets is HK$1,354,000 prepayments under processing arrangement which represents the prepaid amount for land use rights.