Annual Report 2018

231 年報 ANNUAL REPORT 2018 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 9 按性質劃分的費用 於銷售成本、分銷及銷售費用、行政費 用及研發費用之費用分析如下： 9 Expenses by nature Expenses included in cost of sales, distribution and selling expenses, administrative expenses and research and development are analysed as follows: Year ended 31 December 截至十二月三十一日止年度 2018 2017 二零一八年 二零一七年 HK$’000 HK$’000 港幣千元 港幣千元 Cost of inventories sold (including net provision for inventories recognised) (Note 21) 銷售成本（包括已確認 存貨撥備淨額） （附註 21 ） 1,971,365 1,898,939 Employee benefit expense (including directors’ emoluments) (Note 10) 僱員福利開支（包括董事酬金） （附註 10 ） 225,568 194,610 Depreciation of property, plant and equipment (Note 17) 物業、廠房及設備之折舊 （附註 17 ） 130,343 118,903 Auditor’s remuneration 審計師的酬金 – Audit services －審計服務 1,495 1,495 – Non-audit services －非審計服務 428 428 Amortisation of prepaid lease payments (Note 19) 預付租賃款項之攤銷 （附註 19 ） 4,681 7,919 Provision for inventories, net (Note 21) 存貨撥備淨額（附註 21 ） (740) (1,708) Operating lease rentals in respect of buildings 建築物之經營租賃租金 5,269 7,776