Annual Report 2019

ANNUAL REPORT 2019 年度報告 93 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） 租賃修訂（續） 本集團通過對相關使用權資產進行相應調整， 對租賃負債的重新計量進行會計處理。當經修 訂合約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時，本集團會根據租賃 組成部分的相對獨立價格及非租賃組成部分的 合計獨立價格將經修訂合約的代價分配至各項 租賃組成部分。 本集團作為承租人（於二零一九年一月一日之前） 當租賃條款將擁有權之絕大部分風險及收益轉 移予承租人時，相關租賃列為融資租賃。所有 其他租賃列為經營租賃。 經營租賃款項（包括經營租賃項下持有收購土 地之成本）按有關租賃年期以直線法確認為開 支。 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 modifications (Continued) The Group accounts for the remeasurement of lease liabilities by making corresponding adjustments to the relevant right-of-use asset. When the modified contract contains a lease component and one or more additional lease or non-lease components, the Group allocates the consideration in the modified 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. The Group as a lessee (prior to 1st January, 2019) Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. All other leases are classified as operating leases. Operating lease payments, including the cost of acquiring land held under operating leases, are recognised as an expense on a straight-line basis over the lease term.