貿易通 2020 年年報

二零二零年年報 貿易通電子貿易有限公司 165 Notes to the Financial Statements (Continued) 財務報表附註（續） 14 物業、廠房及設備（續） (b) 使用權資產（續） (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 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) (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 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.