Annual Report 2018

255 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 19 預付租賃款項 （續） 於二零一八年十二月三十一日，金額合 共港幣 62,859,000 元（二零一七年：港幣 69,211,000 元）之預付租賃款項已抵押以 作銀行貸款的擔保，詳情載列於附註 24 。 20 無形資產 商譽 商譽已被分配至一現金產生單位，當中 包括鋼簾線分部中的一間附屬公司－嘉 興東方。現金產生單位的可收回金額乃 根據使用價值計算釐定。 於二零一七及二零一八年十二月三十一 日配予現金產生單位的商譽已全數減值。 21 存貨 19 Prepaid lease payments (continued) As at 31 December 2018, prepaid lease payments amounting to HK$62,859,000 (2017: HK$69,211,000) are pledged to secure bank borrowings as set out in Note 24. 20 Intangible assets Goodwill Goodwill is allocated to one of the CGUs of the Group, comprising a subsidiary in the steel cord segment, JESC. The recoverable amount of a CGU is determined based on the value-in-use calculation. Goodwill allocated to the CGU had been fully impaired as at 31 December 2017 and 2018. 21 Inventories As at 31 December 於十二月三十一日 2018 2017 二零一八年 二零一七年 HK$’000 HK$’000 港幣千元 港幣千元 Raw materials 原材料 120,939 128,181 Work in progress 在製品 58,292 61,888 Finished goods 製成品 140,737 116,163 319,968 306,232 The cost of inventories included in cost of sales during the year amounted to HK$1,971,365,000 (2017: HK$1,898,939,000), which included reversal of provision for inventories of HK$740,000 (2017: HK$1,708,000). 年內銷售成本中的存貨成本為港幣 1,971,365,000 元（二零一七年：港幣 1,898,939,000 元），其中包括存貨撥備 撥回港幣 740,000 元（二零一七年：港幣 1,708,000 元）。