Annual Report 2019

227 年報 ANNUAL REPORT 2019 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 （續） 附註： 於二零一七年，滕州東方收到滕州市自然 資源局（前稱滕州市國土資源局）就該等 正值閒置的土地發出的解除《國有建設 用地掛牌出讓成交確認書》通知書後， 就三幅土地的土地使用權賬面值作出減 值報港幣 72,500,000 元。 於二零一九年八月，滕州市自然資源局 發出土地使用權證予本集團。本集團於 二零一九年十月下旬滕州東方二期項目 取得了規劃建設面積為 46,614 平方米之 建設工程規劃許可證。本集團擬分不同 階段發展滕州東方二期項目。 在二零一九年十一月開始建設工程， 並相應撥回土地使用權減值損失港幣 17,456,000 元。於二零一九年十二月 三十一日，尚未取得剩餘面積 (120,660 平 方米）之建設工程規劃許可證。 於二零一九年十二月三十一日，金額合共港幣 59,591,000 元（二零一八年：港幣 62,859,000 元）之土地使用權已抵押以作銀行貸款的擔保， 詳情載列於附註 25 。 21 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。 於二零一八及二零一九年十二月三十一 日配予現金產生單位的商譽已全數減 值。 20 LAND USE RIGHTS (continued) Note: In 2017, an impairment was made for the carrying amount of the land use rights for the three parcels of land amounted to HK$72,500,000 after TESC received a notice regarding the rescission of confirmation letter in respect of successful bidding of state-owned land for construction from Tengzhou City Natural Resources Bureau (formerly known as Tengzhou Municipal State-owned Land Resources Bureau regarding the Lands in the state of being idle. In August 2019, Tengzhou City Natural Resources Bureau issued the land use right certificates to the Group. The Group obtained the project planning permits on the total planned construction area of 46,614 square meters in late October 2019 for TESC Phase II Project. The Group intends to develop the TESC Phase II Project in different stages. The Group commenced the construction work in November 2019 and made a reversal of impairment losses on land use rights of HK$17,456,000 accordingly. The construction project planning permit on the remaining area (120,660 square meters) has not yet been obtained as at 31 December 2019. As at 31 December 2019, land use rights amounting to HK$59,591,000 (2018: HK$62,859,000) are pledged to secure bank borrowings as set out in Note 25. 21 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 2018 and 2019.