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 220 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 20 土地使用權 本集團於租賃土地和土地使用權的權益 指經營租約下的預付租賃款項。 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 2,578,000 元 （二零一九年：港幣 1,929,000 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. Prepaid Land use lease rights 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 2019 於二零一九年一月一日 – 70,897 Reclassification on adoption of HKFRS 16 採納香港財務報告準則第 16 號 重新分類 70,897 (70,897) Additions 添置 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 – At 1 January 2020 於二零二零年一月一日 95,627 – Amortisation (Note 9) 攤銷（附註 9 ） (2,578) – Reversal of impairment losses (Note) 減值損失撥回（附註） 46,867 – Exchange differences 匯兌差額 6,131 – At 31 December 2020 於二零二零年十二月三十一日 146,047 – 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$2,578,000 (2019: HK$1,929,000) has been included in costs of sales.