Annual Report 2019

ANNUAL REPORT 2019 年度報告 79 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2019 截至二零一九年十二月三十一日止年度 2. 應用新訂及經修訂香港財務報告準則 （「香港財務報告準則」） （續） 於本年度強制生效之新訂及經修訂香港財 務報告準則 （續） 除下述者外，於本年度應用上述新訂及經修訂 香港財務報告準則及詮釋並無對本集團於本年 度及過往年度的財務狀況及業績及╱或此等綜 合財務報表所載披露資料造成重大影響。 香港財務報告準則第 16 號「租賃」（「香港財 務報告準則第 16 號」） 本集團已於本年度首次應用香港財務報告準則 第 16 號。香港財務報告準則第 16 號取代香港會 計準則第 17 號「租賃」（「香港會計準則第 17 號」） 及相關詮釋。 租賃的定義 本集團已選擇使用實際權宜法，對先前採納香 港會計準則第 17 號及香港（國際財務報告詮釋 委員會） — 詮釋第 4 號「釐定是否一項安排包 含租賃」時識別為租賃的合約採納香港財務報 告準則第 16 號，而不會對先前未識別為包含租 賃的合約採納這一準則。因此，本集團將不會 重新評估在初次採納日期前已存在的合約。 就於二零一九年一月一日或之後訂立或修訂的 合約而言，本集團於評估合約是否包含租賃時 根據香港財務報告準則第 16 號所載的規定應用 租賃的定義。 作為承租人 本集團已追溯應用香港財務報告準則第 16 號， 並將初始應用該準則的累計影響於初始應用日 期（即二零一九年一月一日）確認。 於二零一九年一月一日，本集團透過應用香港 財務報告準則第 16.C8(b)(ii) 號過渡確認租賃負債 及使用權資產，其金額相等於相關租賃負債。 於初始應用日期的任何差額已於年初保留溢利 確認，且並無重列比較資料。 2. APPLICATION OF NEW AND AMENDMENTS TO HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRSs”) (Continued) New and amendments to HKFRSs that are mandatorily effective for the current year (Continued) Except as described below, the application of the above new and amendments to HKFRSs and an interpretation in the current year has had no material impact on the Group’s financial positions and performance for the current and prior years and/or on the disclosures set out in these consolidated financial statements. HKFRS 16 “Leases” (“HKFRS 16”) The Group has applied HKFRS 16 for the first time in the current year. HKFRS 16 superseded HKAS 17 “Leases” (“HKAS 17”) and the related interpretations. Definition of a lease The Group has elected the practical expedient to apply HKFRS 16 to contracts that were previously identified as leases applying HKAS 17 and HK(IFRIC) – Int 4 “Determining whether an Arrangement contains a Lease” and not apply this standard to contracts that were not previously identified as containing a lease. Therefore, the Group has not reassessed contracts which already existed prior to the date of initial application. For contracts entered into or modified on or after 1st January, 2019, the Group applies the definition of a lease in accordance with the requirements set out in HKFRS 16 in assessing whether a contract contains a lease. As a lessee The Group has applied HKFRS 16 retrospectively with the cumulative effect recognised at the date of initial application, 1st January, 2019. As at 1st January, 2019, the Group recognised lease liabilities and right-of-use assets at amounts equal to the related lease liabilities by applying HKFRS 16.C8(b)(ii) transition. Any difference at the date of initial application is recognised in the opening retained profits and comparative information has not been restated.