Annual Report 2022

216 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 20 土地使用權 本集團於土地使用權的權益指經營租約 下的預付租賃款項，屬於本集團資產使用 權的一部分。 於本年度，攤銷費用港幣 3,891,000 元 （二零二一年：港幣 4,016,000 元）已計入 銷售成本。 於二零二二年十二月三十一日，金額合 共為零（二零二一年：港幣 62,323,000 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。 於二零二二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 一：相同）。 20 LAND USE RIGHTS The Group’s interests in land use rights represent the prepaid lease payments under operating leases, being a part of the right-of-use assets of the Group. HK$’000 港幣千元 At 1 January 2021 於二零二一年一月一日 146,047 Amortisation (Note 9) 攤銷（附註 9 ） (4,016) Exchange differences 匯兌差額 4,233 At 31 December 2021 於二零二一年十二月三十一日 146,264 At 1 January 2022 於二零二二年一月一日 146,264 Amortisation (Note 9) 攤銷（附註 9 ） (3,891) Exchange differences 匯兌差額 (12,231) At 31 December 2022 於二零二二年十二月三十一日 130,142 During the year, amortisation expense of HK$3,891,000 (2021: HK$4,016,000) has been included in costs of sales. As at 31 December 2022, land use rights amounting to nil (2021: HK$62,323,000) 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 2022 (2021: same).