Annual Report 2019

ANNUAL REPORT 2019 年度報告 91 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 （續） 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） （續） 租賃負債 於租賃開始日期，本集團按當天尚未支付租賃 付款的現值確認及計量租賃負債。於計算租 賃付款現值時，倘租賃中所隱含的利率不易確 定，則本集團在租賃開始日期使用增量借款利 率。 租賃付款包括： • 固定付款（包括實質固定付款）減任何應 收租賃優惠； • 視乎指數或比率而定的可變租賃付款， 初步採用開始日期的指數或比率計量； • 本集團根據剩餘價值擔保預期將支付的 金額； • 本集團合理確定將予行使購買選擇權的 行使價；及 • 倘租期反映本集團會行使選擇權終止租 賃，則計入終止租賃的罰款。 於開始日期後，租賃負債乃通過利息增量及租 賃付款進行調整。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Leases (Continued) The Group as a lessee (upon application of HKFRS 16 in accordance with transitions in note 2) (Continued) Lease liabilities At the commencement date of a lease, the Group recognises and measures the lease liability at the present value of lease payments that are unpaid at that date. In calculating the present value of lease payments, the Group uses the incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable. The lease payments include: • fixed payments (including in-substance fixed payments) less any lease incentives receivable; • variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date; • amounts expected to be payable by the Group under residual value guarantees; • the exercise price of a purchase option if the Group is reasonably certain to exercise the option; and • payments of penalties for terminating a lease, if the lease term reflects the Group exercising an option to terminate the lease. After the commencement date, lease liabilities are adjusted by interest accretion and lease payments.