Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 127 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 15. 使用權資產 （續） 兩年內，本集團為其營運租賃若干倉庫 及輔助辦公物業。租賃合約以固定每月 租賃付款訂立，期限固定為一至兩年。 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。 於二零二一年十二月三十一日，本集團 之使用權資產中包括 1,359,000 港元（二 零二零年： 1,370,000 港元）之加工安排 預付款，為土地使用權之預付金額。 16. 存貨 15. RIGHT-OF-USE ASSETS (Continued) Year ended Year ended 31.12.2021 31.12.2020 截至二零二一年 十二月三十一日 止年度 截至二零二零年 十二月三十一日 止年度 HK$’000 HK$’000 千港元 千港元 Expenses related to short-term leases 與短期租賃有關的開支 – 239 Total cash outflow for leases 租賃現金流出總額 8,671 8,232 Additions to right-of-use assets 增添使用權資產 10,249 7,329 For both years, the Group leases certain warehouse and ancillary office properties for its operations. Lease contracts are entered into with fixed monthly lease payments 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, 2021, included in the Group’s right-of-use assets is HK$1,359,000 (2020: HK$1,370,000) prepayments under processing arrangement which represents the prepaid amount for land use rights. 16. INVENTORIES 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 千港元 千港元 Raw materials 原材料 95,820 95,152 Work in progress 在製品 9 317 Finished goods 製成品 31,348 48,002 127,177 143,471