Annual Report 2020

124 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 15. 使用權資產 （續） 兩年內，本集團為其營運租賃若干倉庫及輔助辦公 物業。租賃合約以固定每月租賃付款訂立，期限固 定為一至兩年。租期乃在個別基礎上協商，並包含 各種不同的條款及條件。 此外，本集團擁有若干主要為生產廠房所在地的工 業樓宇和寫字樓。本集團為該等物業權益（包括相 關租賃土地）的註冊擁有人。已提前作出一次性付 款以收購該等物業權益。僅當所支付的款項能可靠 分配時，該等自有物業的租賃土地部分方可單獨呈 列。 於二零二零年十二月三十一日，本集團之使用權資 產中包括 1,370,000 港元（二零一九年： 1,354,000 港 元）之加工安排預付款，為土地使用權之預付金額。 16. 存貨 15. RIGHT-OF-USE ASSETS (Continued) For both years, the Group leases certain warehouse and ancillary office properties for its operations. Lease contracts are entered into with fixed monthly lease payments for fixed term of 1 to 2 years. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. In addition, the Group owns several industrial buildings where its manufacturing facilities are primarily located and office buildings. The Group is the registered owner of these property interests, including the underlying leasehold lands. Lump sum payments were made upfront to acquire these property interests. The leasehold land components of these owned properties are presented separately only if the payments made can be allocated reliably. As at 31st December, 2020, included in the Group’s right- of-use assets is HK$1,370,000 (2019: HK$1,354,000) prepayments under processing arrangement which represents the prepaid amount for land use rights. 16. INVENTORIES 2020 2019 二零二零年 二零一九年 HK$’000 HK$’000 千港元 千港元 Raw materials 原材料 95,152 64,277 Work in progress 在製品 317 336 Finished goods 製成品 48,002 29,248 143,471 93,861