Annual Report 2019

ANNUAL REPORT 2019 年度報告 81 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） 二零一九年一月一日使用權資產的賬面值包括 以下： 附註： 中華人民共和國（「中國」）之自用物業租賃土 地之預付款於二零一八年十二月三十一日乃 分類為土地使用權預付租賃款項。當應用香 港財務報告準則第 16 號時，土地使用權預付 租賃款項分別為 549,000 港元及 21,000,000 港元之流動及非流動金額乃重新分類至使 用權資產。 香港（國際財務報告詮釋委員會） — 詮釋 第 23 號「所得稅處理的不確定性」 香港（國際財務報告詮釋委員會）－詮釋第 23 號 載列在所得稅處理方面存在不確定性時如何釐 定會計稅務狀況。該詮釋要求本集團釐定是否 將不確定的稅務狀況單獨或作為一個組別進 行評估，並評估稅務機關是否有可能接受個別 集團實體在彼等各自之所得稅申報中使用或擬 使用的不確定稅務處理。倘有此可能，則當期 及遞延稅項一貫採用所得稅申報之稅務處理方 式釐定。倘有關稅務機關不可能接受不確定稅 務處理，則採用最可能的金額或預期價值反映 各項不確定性的影響。 2. APPLICATION OF NEW AND AMENDMENTS TO HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRSs”) (Continued) HKFRS 16 “Leases” (“HKFRS 16”) (Continued) As a lessee (Continued) The carrying amount of right-of-use assets as at 1st January, 2019 comprises the following: Right-of-use assets 使用權資產 HKS’000 千港元 Right-of-use assets relating to operating leases recognised upon application of HKFRS 16 應用香港財務報告準則第 16 號時確 認的經營租賃相關的使用權資產 7,503 Reclassified from prepaid lease payments (note) 從預付租賃款項重新分類（附註） 21,549 29,052 Note: Upfront payments for leasehold lands in the People’s Republic of China (the “PRC”) for own used properties were classified as prepaid lease payments on land use rights as at 31st December, 2018. Upon application of HKFRS 16, the current and non-current portion of prepaid lease payments on land use rights amounting to HK$549,000 and HK$21,000,000 respectively were reclassified to right-of-use assets. HK(IFRIC) — Int 23 “Uncertainty over Income Tax Treatments” HK(IFRIC) — Int 23 sets out how to determine the accounting tax position when there is uncertainty over income tax treatments. The interpretation requires the Group to determine whether uncertain tax positions are assessed separately or as a group and assess whether it is probable that a tax authority will accept an uncertain tax treatment used, or proposed to be used, by individual group entities in their respective income tax filings. If it is probable, the current and deferred taxes are determined consistently with the tax treatment in the income tax filings. If it is not probable that the relevant taxation authority will accept an uncertain tax treatment, the effect of each uncertainty is reflected by using either the most likely amount or the expected value.