Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 209 年報 2021 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 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 總規劃建設面積為 46,614 平方米之建設工 程規劃許可證。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。 於二零二零年十月，本集團已取得剩餘 面積 118,545 平方米的建設工程規劃許 可證，並撥回土地使用權減值損失港幣 46,867,000 元，為過往年度未確認減值損 失時本應確定的賬面值。 於二零二一年十二月三十一日，金額合 共港幣 62,323,000 元（二零二零年：港幣 62,175,000 元）之土地使用權已抵押作銀 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。 於二零二一年十二月三十一日配予現金 產生單位的商譽已全數減值（二零二零 年：相同）。 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 construction project planning permit on the total planned construction area of 46,614 square meters in late October 2019 for TESC Phase II Project. 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. In October 2020, the Group has obtained the construction project planning permit on the remaining area of 118,545 square meters and made a reversal of impairment losses on land use rights of HK$46,867,000, representing the carrying amount that would have been determined had no impairment losses been recognised in previous years. As at 31 December 2021, land use rights amounting to HK$62,323,000 (2020: HK$62,175,000) are pledged to secure bank borrowings as set out in Note 25. 21 INTANGIBLE ASSETS Goodwill Goodwill is allocated to one of the cash-generating units of the Group, comprising a subsidiary in the steel cord segment, JESC. The recoverable amount of a cash-generating unit is determined based on the value-in-use calculation. Goodwill allocated to the cash-generating unit had been fully impaired as at 31 December 2021 (2020: same).