Interim Report 2019

Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2019 82 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2019 截至二零一九年六月三十日止六個月 10. 物業、機器及設備、使用權 資產及投資物業的變動（續） (b) 使用權資產（續） 於本中期期間，本集團就介乎 3 至 10 年的 員工宿舍使用訂立若干新租賃協議。於 租賃開始時，本集團確認與經營租賃有 關的使用權資產人民幣 60,459,000 元及 租賃負債人民幣 60,302,000 元。 於本中期期間，本集團已收購一塊位 於中國的租賃土地（於開始日期亦確 認為使用權資產），相關金額為人民幣 23,857,000 元（二零一八年同期：人民幣 71,692,000 元）。 於二零一九年六月三十日，本集團概無 租賃土地為擔保獲授的銀行借貸而予以 抵押。 (c) 投資物業 於本中期期間，在損益賬中確認折舊支 出人民幣 2 , 195 , 000 元（二零一八年同 期：人民幣 2,195,000 元），故該等投資 物業於二零一九年六月三十日的賬面值 為人民幣 47,494,000 元。 10. MOVEMENTS IN PROPERTY, PLANT AND EQU I PME N T , R I GH T - O F - USE ASSETS AND INVESTMENT PROPERTIES (CONTINUED) (b) Right-of-use assets (Continued) During the current interim period, the Group entered into some new lease agreements for the use of staff dormitory for a range of 3-10 years. On lease commencement, the Group recognised RMB60,459,000 of right-of-use assets relating to operating leases, and RMB60,302,000 of lease liabilities. During the current interim period, the Group acquired a piece of leasehold land located in the PRC amounting to RMB23,857,000, which was also recognised as right-of-use assets on the commencement date (corresponding period of 2018: RMB71,692,000). As at 30 June 2019, no leasehold lands of the Group were pledged to secure bank borrowings granted. (c) Investment properties During the current interim period, a depreciation charge o f RMB2,195,000 ( co r r espond i ng pe r i od o f 2018: RMB2,195,000) was recognised in profit or loss and the carrying value of investment properties was amounted to RMB47,494,000 as at 30 June 2019.