Annual Report 2020

87 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2020 截至二零二零年十二月三十一日止年度 ANNUAL REPORT 2020 年度報告 3. 綜合財務報表編製基準及主要會計政策 （續） 主要會計政策 （續） 租賃 （續） 本集團作為承租人（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。 於開始日期後，租賃付款僅包括固定付款，租賃負 債乃通過利息增量及租賃付款進行調整。 當租期有所變動時，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），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。 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。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) Significant accounting policies (Continued) Leases (Continued) The Group as a lessee (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 only after the commencement date, lease liabilities are adjusted by interest accretion and lease payments. The Group remeasures lease liabilities (and makes a corresponding adjustment to the related right-of-use assets) whenever the lease term has changed, 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 Group presents lease liabilities as a separate line item on the consolidated statement of financial position.