Annual Report 2022

214 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 18 資產使用權及租賃負債 （續） (b) 綜合全面收益表內確認的金額 綜合全面收益表列示的下列與辦公 室物業租賃相關的金額： 截至二零二二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 1,352,000 元（二零二一年：港 幣 1,310,000 元）。 (c) 本集團的租賃活動及其會計處 理 本集團出租若干辦公室。租賃合同 通常是三年（二零二一年：三年）之 固定期限。 租賃期限應在個別租賃的基礎上進 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 comprehensive income The consolidated statement of comprehensive income shows the following amounts relating to the leases in respect of office premise: Year ended 31 December 截至十二月三十一日止年度 2022 2021 二零二二年 二零二一年 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) 資產使用權之折舊（附註 9 ） 1,249 1,217 Interest expense on lease liabilities (Note 11) 租賃負債之利息支出（附註 11 ） 126 123 The total cash outflow for leases during the year ended 31 December 2022 is HK$1,352,000 (2021: HK$1,310,000). (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 3 years (2021: 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.