Annual Report 2024
Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四年十二月三十一日止年度 230 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2024 15. RIGHT-OF-USE ASSETS (Continued) As at 31 December 2024 and 2023, the Group has obtained the land use right certificates for all leasehold lands and no leasehold lands of the Group were pledged to secure bank borrowings granted. The directors of the Company considered no impairment loss on right-of-use assets for both years ended 31 December 2024 and 2023. 2024 2023 二零二四年 二零二三年 RMB’000 RMB’000 人民幣千元 人民幣千元 Expense relating to short-term leases 短期租賃相關開支 38,616 29,102 Expense relating to leases of low-value assets, excluding short-term leases of low value assets 低價值資產租賃相關開支(不包括短期低價值資產租賃) 46 46 Total cash outflow for leases 租賃現金流出總值 232,601 280,483 Additions to right-of-use assets 使用權資產添置 203,143 245,860 For both years, the Group leases various offices, plants, staff dormitories and machines for its operations. Lease contracts are entered into for fixed term of 18 months to approximately 18 years (2023: 18 months to 18 years). Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. In determining the lease term and assessing the length of the non-cancellable period, the Group applies the definition of each contract and determines the period for which the contract is enforceable. 15. 使用權資產(續) 於二零二四年及二零二三年十二月三十一 日,本集團已取得所有租賃土地的土地使 用權權屬證書,且本集團並未抵押租賃土 地作為擔保以獲授銀行借貸。 截至二零二四年及二零二三年十二月 三十一日止兩個年度,本公司董事認為使 用權資產並無減值虧損。 於兩年內,本集團租賃多間辦公室、廠 房、員工宿舍及機器用於其營運。所訂立 租賃合約的固定期限為 18 個月至約 18 年 (二零二三年: 18 個月至 18 年)。租期乃按 個別基準磋商且包含各項不同的條款及條 件。於釐定租期及評估不可撤銷期限長度 時,本集團採用各合約的定義及釐定合約 可執行的期限。
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