Annual Report 2020

88 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 HOP FUNG GROUP HOLDINGS LIMITED 合豐集團控股有限公司 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 租賃付款減任何租賃應收優惠，按經修訂租賃之租 期重新計量租賃負債。 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。 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 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, less any lease incentives receivable, 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. 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.