| Schedule of detailed information about right-of-use assets |
Schedule of detailed information about right-of-use assets
| | |
Leased | |
| | |
properties | |
| | |
HK$ | |
| | |
| |
| Cost | |
| | |
| | |
| | |
| January 1, 2024 | |
| 195,013,742 | |
| | |
| | |
| Additions | |
| 26,786,998 | |
| Modification | |
| 16,222,827 | |
| Written-off | |
| (15,023,753 | ) |
| Exchange adjustments | |
| (1,964 | ) |
| | |
| | |
| December 31, 2024 | |
| 222,997,850 | |
| | |
| | |
| Additions | |
| 29,572,601 | |
| Modification | |
| (1,012,044 | ) |
| Written-off | |
| (53,686,786 | ) |
| | |
| | |
| December 31, 2025 | |
| 197,871,621 | |
| | |
| | |
| Accumulated amortisation | |
| | |
| | |
| | |
| January 1, 2024 | |
| 126,893,389 | |
| | |
| | |
| Charge for the year | |
| 44,562,079 | |
| Written-off | |
| (15,023,753 | ) |
| Exchange adjustments | |
| (1,663 | ) |
| | |
| | |
| December 31, 2024 | |
| 156,430,052 | |
| | |
| | |
| Charge for the year | |
| 38,968,788 | |
| Written-off | |
| (53,686,786 | ) |
| | |
| | |
| December 31, 2025 | |
| 141,712,054 | |
| | |
| | |
| Impairment | |
| | |
| | |
| | |
| January 1, 2024 | |
| - | |
| |
|
|
|
|
| Provision |
|
|
5,013,080 |
|
| |
|
|
|
|
| December
31, 2024 |
|
|
5,013,080 |
|
| | |
| | |
| Provision | |
| 4,102,040 | |
| | |
| | |
| December 31, 2025 | |
| 9,115,120 | |
| | |
| | |
| Net carrying amount | |
| | |
| | |
| | |
| December 31, 2025 | |
| 47,044,447 | |
| | |
| | |
| December 31, 2024 | |
| 61,554,718 | |
| | |
| | |
| Net carrying amount (US$) | |
| | |
| December 31, 2025 | |
| 6,044,280 | |
|
| Schedule of detailed information about lease liabilities and short term leases |
Schedule
of detailed information about lease liabilities and short term leases
| | |
2025 | | |
2025 | | |
2024 | |
| | |
US$ | | |
HK$ | | |
HK$ | |
| | |
| | |
| | |
| |
| Expenses relating to short-term
leases | |
| 373,687 | | |
| 2,908,520 | | |
| 1,499,771 | |
| | |
| | | |
| | | |
| | |
| Variable lease payments not included in the
measurement of lease liabilities | |
| 31,799 | | |
| 247,502 | | |
| 271,808 | |
| | |
| | | |
| | | |
| | |
| Expenses relating to leases of low-value assets,
excluding short-term leases of low value assets | |
| 1,931 | | |
| 15,026 | | |
| 7,295 | |
| | |
| | | |
| | | |
| | |
| Total cash outflow for
leases # | |
| 6,427,709 | | |
| 50,028,785 | | |
| 56,257,499 | |
| # | Amount
includes payments of principal and interest portion of lease liabilities, short-term leases, variable lease payments and expenses related to leases of low-value assets. |
|