17

INVENTORIES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

(a)

Inventories in the consolidated statement of financial position comprise:

2018

2017

(restated)

HK$'000

HK$'000

Property development

Properties under development for sale

Completed properties held for sale

Other operations

Trading stocks

Spare parts and consumables

Contract assets

1,033,957

442,712

71,243

115,529

1,105,200

558,241

1,544

1,975

1,327

1,080

8,137

13,750

11,008

16,805

}

1,116,208

575,046

The above properties are situated in Hong Kong and held under medium-term leases.

All of the inventories are expected to be recovered within one year.

(b) The analysis of the amount of inventories recognised as an expense and

included in profit or loss is as follows:

Carrying amount of inventories sold

1

1

2018

2017

(restated)

HK$'000

HK$'000

512,935

53,146

Hong Kong Ferry (Holdings) Company Limited

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Annual Report 2018

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