Annual Report 2019

200 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 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 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 港幣千元 港幣千元 (Restated) （重列） Continuing operations 持續經營業務 Cost of inventories sold (including net provision for inventories recognised) 銷售成本（包括已確認 存貨淨撥備） 1,744,208 1,844,208 Employee benefit expense (including directors’ emoluments) (Note 10) 僱員福利開支 （包括董事酬金） （附註 10 ） 217,242 220,910 Depreciation of property, plant and equipment 物業、廠房及設備之折舊 100,860 130,205 Depreciation of right-of-use assets (Note 18) 資產使用權之折舊 （附註 18 ） 1,199 – Amortisation of land use rights (Note 20) 土地使用權之攤銷 （附註 20 ） 1,929 – Amortisation of prepaid lease payments (Note 20) 預付租賃款項之攤銷 （附註 20 ） – 4,681 Auditor’s remuneration 審計師的酬金 – Audit services －審計服務 1,537 1,495 – Non-audit services －非審計服務 674 428 Provision for/(reversal of provision for) inventories, net (Note 22) 存貨撥備╱（撥備撥回）， 淨額（附註 22 ） 9,096 (740) Operating lease rentals in respect of buildings 樓宇之經營租賃租金 – 3,896