貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） 二零一九年年報 貿易通電子貿易有限公司 163 14 物業、廠房及設備（續） (b) 使用權資產（續） 年內，使用權資產添置港幣 743,000 元。 此金額乃關於根據新租賃協議應付的資 本化租賃付款。 租賃的現金流出總額及租賃負債到期日 分析的詳情分別載於綜合現金流量表及 附註 21(d) 。 (i) 持作自用租賃土地及樓宇的擁有權 權益 本集團持有樓宇作為其辦公室。本 集團為物業權益（包括相關土地不 可分割業權的一部分）的登記擁有 人。一筆過款項已獲預繳，以自過 往登記擁有人購入物業權益，且毋 須根據地租條款作出持續付款，惟 按相關政府機關設定的應課差餉租 值作出的付款除外。該等付款不時 改變，並須支付予相關政府機關。 (ii) 租賃作自用的其他物業 本集團已透過租賃協議取得權利使 用其他物業為其倉庫及服務中心。 租賃一般初始為期兩至五年。 租賃並不包括於合約年期結束後重 續租賃額外期間的選擇權。概無租 賃包含可變租賃付款。 (iii) 其他租賃 本集團根據於兩至五年屆滿的租賃 租賃平台硬件及軟件、電腦及辦公 室設備。租賃並不包括於重新磋商 所有條款時重續租賃的選擇權，且 並不包括於租賃年期結束時按被視 為議價購買選項的價格購買租賃設 備的選擇權。概無租賃包含可變租 賃付款。 14 Property, plant and equipment (Continued) (b) Right-of-use assets (Continued) During the year, additions to right-of-use assets were HK$743,000. This amount related to the capitalised lease payments payable under new rental agreements. Details of total cash outflow for leases and the maturity analysis of lease liabilities are set out in the consolidated cash flow statement and Note 21(d) , respectively. (i) Ownership interests in leasehold land and buildings held for own use The Group holds a building for its office. The Group is the registered owner of the property interest, including part of undivided share in the underlying land. Lump sum payment was made upfront to acquire the property interest from the previous registered owner, and there are no ongoing payments to be made under the terms of the land lease, other than payments based on rateable values set by the relevant government authority. These payments vary from time to time and are payable to the relevant government authority. (ii) Other properties leased for own use The Group has obtained the right to use other properties as its warehouse and service centre through tenancy agreements. The leases typically run for an initial period of two to five years. The leases do not include an option to renew the lease for an additional period after the end of the contract term. None of the leases contains variable lease payments. (iii) Other leases The Group leases platform hardware and software, computer and office equipment under leases expiring from two to five years. Leases do not include an option to renew the lease when all terms are renegotiated and do not include an option to purchase the leased equipment at the end of the lease term at a price deemed to be a bargain purchase option. None of the leases includes variable lease payments.