Annual Report 2021

HOP FUNG GROUP HOLDINGS LIMITED • Annual Report 2021 126 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 14. PROPERTY, PLANT AND EQUIPMENT (Continued) Impairment assessment (Continued) If the discount rate was changed to 19.7%, while other parameters remain constant, the recoverable amount of the cash-generating unit of containerboard segment would be reduced to HK$865,746,000 and a further impairment of the cash-generating unit of containerboard segment of HK$68,170,000 would be recognised. If the sales volume of the containerboard segment after resumption of production was decreased by 5%, while other parameters remain constant, the recoverable amount of the cash-generating unit of containerboard segment would be reduced to HK$831,115,000 and a further impairment of the cash-generating unit of containerboard segment of HK$102,801,000 would be recognised. 15. RIGHT-OF-USE ASSETS Leasehold Leased lands properties Total 租賃土地 租賃物業 總計 HK$’000 HK$’000 HK$’000 千港元 千港元 千港元 As at 31st December, 2021 於二零二一年 十二月三十一日 Carrying amount 賬面值 21,559 9,881 31,440 As at 31st December, 2020 於二零二零年 十二月三十一日 Carrying amount 賬面值 21,293 7,799 29,092 For the year ended 31st December, 2021 截至二零二一年 十二月三十一日止年度 Depreciation charge 折舊費用 585 8,499 9,084 For the year ended 31st December, 2020 截至二零二零年 十二月三十一日止年度 Depreciation charge 折舊費用 542 8,076 8,618 14. 物業、廠房及設備 （續） 減值評估 （續） 倘貼現率改為 19.7% ，而其他參數維持 不變，箱板紙分部現金產生單位的可收 回金額將減少至 865,746,000 港元，箱板 紙分部現金產生單位將確認進一步減值 68,170,000 港元。 倘箱板紙分部於恢復生產後的銷量減少 5% ，而其他參數維持不變，箱板紙分 部的現金產生單位的可收回金額將減少 至 831,115,000 港元及箱板紙分部現金產 生單位將確認進一步減值 102,801,000 港元。 15. 使用權資產