Annual Report 2019

226 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 20 土地使用權 本集團於租賃土地及樓宇的投資代表經 營租賃下的預付租賃款項。 於二零一九年一月一日採納香港財務 報告準則第 16 號後，預付租賃款項港幣 70,897,000 元已被重新分類至土地使用 權，成為本集團之資產使用權的一部分。 於本年度，攤銷費用港幣 1,929,000 元 （二零一八年：港幣 4,681,000 元）已計入 銷售成本。 20 LAND USE RIGHTS The Group’s interests in leasehold land and land use rights represent the prepaid lease payments under operating leases. Land use rights Prepaid lease payments 土地使用權 預付 租賃款項 HK$’000 HK$’000 港幣千元 港幣千元 At 1 January 2018 於二零一八年一月一日 – 79,042 Amortisation (Note 9) 攤銷（附註 9 ） – (4,681) Exchange differences 匯兌差額 – (3,464) At 31 December 2018 於二零一八年 十二月三十一日 – 70,897 At 1 January 2019 於二零一九年一月一日 – 70,897 Reclassification on adoption of HKFRS 16 採用香港財務報告準則 第 16 號的重新分類 70,897 (70,897) Additions 增加 10,616 – Amortisation (Note 9) 攤銷（附註 9 ） (1,929) – Reversal of impairment losses (Note) 減值損失撥回（附註） 17,456 – Exchange differences 匯兌差額 (1,413) – At 31 December 2019 於二零一九年 十二月三十一日 95,627 – Prepaid lease payments of HK$70,897,000 have been reclassified to land use rights, being a part of the right-of-use assets of the Group as at 1 January 2019 upon the adoption of HKFRS 16. During the year, amortisation expense of HK$1,929,000 (2018: HK$4,681,000) has been included in costs of sales.