Annual Report 2020

FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 218 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 18 資產使用權及租賃負債 （續） (b) 綜合損益表內確認的金額 綜合損益表列示的下列金額與辦公 室物業之租賃有關： 截至二零二零年十二月三十一日止年 度因租賃發生的現金流出合計為港 幣 1,216,000 元（ 二 零 一 九 年： 港 幣 1,312,000 元。 (c) 本集團的租賃活動及其會計處 理 本集團出租多處辦公室。租賃合同 通常是二至三年之固定期限（二零 一九年：一至三年）。 租賃期限應在每項租賃的基礎上進 行商談，並可能包含不同的條款和 條件。租賃協議不應包含出租人持 有的租賃資產的擔保利息之外的任 何契約。租賃資產不得用作借款擔 保。 18 RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (continued) (b) Amounts recognised in the consolidated statement of profit or loss The consolidated statement of profit or loss shows the following amounts relating to the leases in respect of office premises: Year ended 31 December 截至十二月三十一日止年度 2020 2019 二零二零年 二零一九年 HK$’000 HK$’000 港幣千元 港幣千元 Continuing operations 持續經營業務 Depreciation of right-of-use assets (Note 9) 資產使用權的折舊費用 （附註 9 ） 1,152 1,199 Interest expense on lease liabilities (Note 11) 租賃負債的利息費用（附註 11 ） 55 115 The total cash outflow for leases during the year ended 31 December 2020 is HK$1,216,000 (2019: HK$1,312,000). (c) The Group’s leasing activities and how these are accounted for The Group leases various offices. Rental contracts are typically made for fixed periods of 2 to 3 years (2019: 1 to 3 years). Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose any covenants other than the security interests in the leased assets that are held by the lessor. Leased assets may not be used as security for borrowing purposes.