Annual Report 2019

HOP FUNG GROUP HOLDINGS LIMITED 合豐集團控股有限公司 80 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） 香港財務報告準則第 16 號「租賃」（「香港財 務報告準則第 16 號」） （續） 作為承租人 （續） 於過渡時應用香港財務報告準則第 16 號項下的 經修訂追溯方法時，本集團按逐項租賃基準就 先前根據香港會計準則第 17 號分類為經營租賃 且與各租賃合約相關的租賃應用以下可行權宜 方法： i. 依賴應用香港會計準則第 37 號「撥備、或 然負債及或然資產」作為減值審核的替代 方法，評估租賃是否屬繁重；及 ii. 於初始應用日期計量使用權資產時撇除 初始直接成本。 就先前分類為經營租賃之租賃確認租賃負債 時，本集團已應用於初始應用日期相關集團實 體的增量借款利率。所應用的加權平均增量借 款利率為 3% 。 2. APPLICATION OF NEW AND AMENDMENTS TO HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRSs”) (Continued) HKFRS 16 “Leases” (“HKFRS 16”) (Continued) As a lessee (Continued) When applying the modified retrospective approach under HKFRS 16 at transition, the Group applied the following practical expedients to leases previously classified as operating leases under HKAS 17, on lease-by-lease basis, to the extent relevant to the respective lease contracts: i. relied on the assessment of whether leases are onerous by applying HKAS 37 “Provisions, Contingent Liabilities and Contingent Assets” as an alternative of impairment review; and ii. excluded initial direct costs from measuring the right-of-use assets at the date of initial application. When recognising the lease liabilities for leases previously classified as operating leases, the Group has applied incremental borrowing rates of the relevant group entities at the date of initial application. The weighted average incremental borrowing rate applied is 3%. At 1st January, 2019 於二零一九年 一月一日 HK$’000 千港元 Operating lease commitments disclosed as at 31st December, 2018 於二零一八年十二月三十一日披露的 經營租賃承擔 7,601 Lease liabilities discounted at relevant incremental borrowing rates as at 1st January, 2019 於二零一九年一月一日租賃負債按 相關增量借款利率進行貼現 7,503 Analysed as 按以下類別進行分析 Current 流動 7,503 Non-current 非流動 — 7,503