Annual Report 2020

122 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2020 截至二零二零年十二月三十一日止年度 HOP FUNG GROUP HOLDINGS LIMITED 合豐集團控股有限公司 14. 物業、廠房及設備 （續） 上述物業、廠房及設備項目（在建工程除外）以直線 法按以下年率折舊： 中國廠房 4% 或土地部分之餘下 租期（以較短者為準） 租賃土地及樓宇 4% 或土地部分之餘下 租期（以較短者為準） 租賃物業裝修 20% 傢俬、裝置及辦公室設備 10% 廠房、機器及設備 3 1 / 3 %–33 1 / 3 % 汽車 20% 減值評估 經參考財務表現及不利的市場狀況，本集團管理 層認為存在減值跡象並對箱板紙分部及瓦楞包裝 分部（包括若干物業、廠房及設備）的現金產生單位 的可回收金額進行減值評估，於二零二零年十二 月三十一日，賬面值分別為 1,334,357,000 港元及 28,816,000 港元（二零一九年： 1,309,954,000 港元 及 30,816,000 港元）。當無法單獨相關資產的估計 可收回金額時，本集團根據使用價值計算估計資產 所屬現金產生單位的可收回金額。 根據評估結果，本集團管理層認為於二零二零年 十二月三十一日現金產生單位的可回收金額高於賬 面值，並無（二零一九年：無）就物業、廠房及設備 的賬面值確認減值虧損。 14. PROPERTY, PLANT AND EQUIPMENT (Continued) The above items of property, plant and equipment, other than construction in progress, are depreciated on a straight-line basis at the following rates per annum: Factory premises in the PRC 4% or remaining lease term of the land element, if shorter Leasehold land and buildings 4% or remaining lease term of the land element, if shorter Leasehold improvements 20% Furniture, fixtures and office equipment 10% Plant, machinery and equipment 3 1 / 3 %–33 1 / 3 % Motor vehicles 20% Impairment assessment With reference to the financial performance and unfavourable market condition noted, the management of the Group concluded there was indication for impairment and conducted impairment assessment on recoverable amount of the cash- generating units of containerboard segment and corrugated packaging segment which included certain property, plant and equipment with carrying amounts of HK$1,334,357,000 and HK$28,816,000, respectively, as at 31st December, 2020 (2019: HK$1,309,954,000 and HK$30,816,000). The Group estimates the recoverable amounts of the cash-generating units to which the assets belong when it is not possible to estimate the recoverable amount of the relevant assets individually based on a value-in-use calculation. Based on the result of the assessment, management of the Group determined that the recoverable amounts of the cash- generating units are higher than the carrying amounts as at 31st December, 2020 and no impairment loss (2019: nil) has been recognised against the carrying amount of property, plant and equipment.