Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 87 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) 綜合財務報表附註（續） FOR THE YEAR ENDED 31ST DECEMBER, 2021 截至二零二一年十二月三十一日止年度 3. 綜合財務報表編製基準及主 要會計政策 （續） 3.2 主要會計政策 （續） 租賃 （續） 本集團作為承租人 （續） 使用權資產 使用權資產的成本包括： • 租賃負債的初步計量金額； • 於開始日期或之前作出的任 何租賃付款，減任何已收租 賃優惠；及 • 本集團產生的任何初始直接 成本。 使用權資產按成本減任何累計折 舊及減值虧損計量，並就租賃負 債的任何重新計量作出調整。 使用權資產按直線基準於其估計 可使用年期及租期（以較短者為準） 內計提折舊。 本集團將使用權資產在綜合財務 狀況表內作為獨立項目入賬。 可退還租賃按金 已付可退還租賃按金根據香港財 務報告準則第 9 號「 金融工具 」（「香 港財務報告準則第 9 號」）入賬，並 初步按公平值計量。於首次確認 的公平值調整被視為額外租賃付 款及計入使用權資產成本。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Leases (Continued) The Group as a lessee (Continued) Right-of-use assets The cost of right-of-use asset includes: • the amount of the initial measurement of the lease liability; • any lease payments made at or before the commencement date, less any lease incentives received; and • any initial direct costs incurred by the Group. Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. Right-of-use assets are depreciated on a straight-line basis over the shorter of its estimated useful life and the lease term. The Group presents right-of-use assets as a separate line item on the consolidated statement of financial position. Refundable rental deposits Refundable rental deposits paid are accounted under HKFRS 9 Financial Instruments (“HKFRS 9”) and initially measured at fair value. Adjustments to fair value at initial recognition are considered as additional lease payments and included in the cost of right-of-use assets.