Annual Report 2019

ANNUAL REPORT 2019 年度報告 89 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 3. 主要會計政策 （續） 租賃 租賃的定義（在根據附註 2 的過渡規定應用香港 財務報告準則第 16 號後） 倘合約為換取代價而給予在一段時間內控制可 識別資產使用的權利，則該合約為租賃或包含 租賃。 就於首次應用日期或之後訂立或修訂之合約而 言，本集團於開始日期、修訂日期或收購日期 （如適用）按香港財務報告準則第 16 號項下之定 義評估合約是否為租賃或包含租賃。除非合約 之條款及條件其後變動，否則有關合約將不予 重新評估。 本集團作為承租人（在根據附註 2 的過渡規定應 用香港財務報告準則第 16 號後） 將代價分配至合約的各組成部分 就包含租賃組成部分以及一項或多項額外租賃 或非租賃組成部分的合約（包括收購一項包含 租賃土地及非租賃樓宇部分的物業所有權的合 約）而言，本集團根據租賃組成部分的相對獨 立價格及非租賃組成部分的合計獨立價格基準 將合約代價分配至各項租賃組成部分，惟無法 可靠地作出相關分配則除外。 非租賃組成部分根據相對獨立的價格與租賃 組成部分區分開來。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Leases Definition of a lease (upon application of HKFRS 16 in accordance with transitions in note 2) A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. For contracts entered into or modified or arising from business combinations on or after the date of initial application, the Group assesses whether a contract is or contains a lease based on the definition under HKFRS 16 at inception, modification date or acquisition date, as appropriate. Such contract will not be reassessed unless the terms and conditions of the contract are subsequently changed. The Group as a lessee (upon application of HKFRS 16 in accordance with transitions in note 2) Allocation of consideration to components of a contract For a contract that contains a lease component and one or more additional lease or non-lease components, the Group allocates the consideration in the contract to each lease component on the basis of the relative stand-alone price of the lease component and the aggregate stand-alone price of the non-lease components, including contract for acquisition of ownership interests of a property which includes both leasehold land and non-lease building components, unless such allocation cannot be made reliably. Non-lease components are separated from lease component on the basis of their relative stand-alone prices.