貿易通 2021 年年報

175 二零二一年年報 貿易通電子貿易有限公司 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辦公室、 倉庫及服務中心。租賃一般初 始為期兩至三年。 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 本集團根據於四年屆滿的租賃 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 office, warehouse and service centre through tenancy agreements. The leases typically run for an initial period of two-three 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 for four 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.