Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 109 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) 綜合財務報表附註（續） FOR THE YEAR ENDED 31ST DECEMBER, 2021 截至二零二一年十二月三十一日止年度 4. 估計不明朗因素之主要來源 （續） 物業、廠房及設備之可用年期 在應用有關物業、廠房及設備折舊之會 計政策時（附註 14 ），本公司董事會根據 彼等使用物業、廠房及設備之經驗，並 參考相關行業於物業、廠房及設備所採 用之折舊標準來評估各類物業、廠房及 設備之可用年期。物業、廠房及設備之 可用年期每年均會進行檢討。倘有關預 期與先前之評估相異，則有關變動將作 為會計評估變動，並預先進行會計處理。 存貨撥備 本公司董事在釐定陳舊及滯銷之存貨 撥備金額時，會評估存貨之賬齡分析， 並根據最近期之市價及目前經濟情況， 比較存貨之賬面值與其相關之可變現淨 值。釐定該等撥備需要作出大量判斷。 倘對存貨可變現淨值有影響之情況轉 壞╱好轉，則可能須作出額外撥備╱撥 回撥備。 存貨於二零二一年十二月三十一日的 賬面值為 127,177,000 港元（已扣除存 貨撥備 2,155,000 港元）（二零二零年： 143,471,000 港元（已扣除存貨撥備 2,071,000 港元） ) 。 4. KEY SOURCES OF ESTIMATION UNCERTAINTY (Continued) Useful lives of property, plant and equipment In applying the accounting policy on property, plant and equipment (note 14) with respect to depreciation, the directors of the Company estimate the useful lives of various categories of property, plant and equipment according to their experiences over the usage of property, plant and equipment and also by reference to the relevant industrial norm. The useful lives of property, plant and equipment are reviewed annually. If the expectations differ from the previous estimates, the changes will be accounted for prospectively as changes in accounting estimates. Allowance for inventories In determining the amount of allowance required for obsolete and slow-moving inventories, the directors of the Company would evaluate ageing analysis of inventories and compare the carrying value of inventories to their respective net realisable values based on latest market prices and current economic conditions. A considerable amount of judgement is required in determining such allowance. If conditions which have an impact on the net realisable value of inventories deteriorate/improve, additional allowances/ reversal of allowances already made may be required. The carrying amount of inventories as at 31st December, 2021 was HK$127,177,000 (net of allowance for inventories of HK$2,155,000) (2020: HK$143,471,000 (net of allowance for inventories of HK$2,071,000)).