Annual Report 2019

HOP FUNG GROUP HOLDINGS LIMITED 合豐集團控股有限公司 92 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（續） 在下列情況下，本集團會重新計量租賃負債（並 就相關使用權資產作出相應調整）： • 租期有所變動或行使購買選擇權的評估 發生變化，在此情況下，相關租賃負債 透過使用於重新評估日期之經修訂貼現 率貼現經修訂租賃付款而重新計量。 • 租賃付款於市場租金審查後因市場租金 調整而出現變動，在此情況下，相關租 賃負債透過使用初始貼現率貼現經修訂 租賃付款而重新計量。 本集團將租賃負債在綜合財務狀況表內作為獨 立項目入賬。 租賃修訂 倘出現以下情況，則本集團將租賃修訂作為一 項單獨的租賃入賬： • 該項修訂通過增加使用一項或多項相關 資產的權利擴大租賃範圍；及 • 增加租賃的代價，增加的金額相當於租 賃範圍擴大對應的單獨價格及對單獨價 格進行的任何適當調整以反映特定合約 的情況。 就並不以單獨租賃入賬之租賃修訂而言，本集 團透過使用於修訂生效日期之經修訂貼現率貼 現經修訂租賃付款，按經修訂租賃之租期重新 計量租賃負債。 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 (Continued) The Group remeasures lease liabilities (and makes a corresponding adjustment to the related right-of-use assets) whenever: • the lease term has changed or there is a change in the assessment of exercise of a purchase option, in which case the related lease liability is remeasured by discounting the revised lease payments using a revised discount rate at the date of reassessment. • the lease payments change due to changes in market rental rates following a market rent review in which cases the related lease liability is remeasured by discounting the revised lease payments using the initial discount rate. The Group presents lease liabilities as a separate line item on the consolidated statement of financial position. Lease modifications The Group accounts for a lease modification as a separate lease if: • the modification increases the scope of the lease by adding the right to use one or more underlying assets; and • the consideration for the leases increases by an amount commensurate with the stand-alone price for the increase in scope and any appropriate adjustments to that stand-alone price to reflect the circumstances of the particular contract. For a lease modification that is not accounted for as a separate lease, the Group remeasures the lease liability based on the lease term of the modified lease by discounting the revised lease payments using a revised discount rate at the effective date of the modification.