Interim Report 2019

59 舜宇光學科技（集團）有限公司 2019 中期報告 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2019 截至二零一九年六月三十日止六個月 2. 主要會計政策（續） 2.1 應用香港財務報告準則第 16 號租賃的會 計政策影響及變動（續） 2.1.1 應用香港財務報告準則第 16 號導致會計 政策的主要變動（續） 作為承租人 短期租賃及低價值資產租賃 對於租期自開始日期起計為 12 個月或以內且 並無包含購買選擇權的部分臨時員工宿舍租 賃，本集團應用短期租賃確認豁免。本集團 亦對低價值資產租賃應用確認豁免。短期租 賃及低價值資產租賃的租賃付款按直線基準 於租期內確認為開支。 使用權資產 除短期租賃及低價值資產租賃外，本集團於 租賃開始日期（即相關資產可供使用的日期） 確認使用權資產。使用權資產按成本計量， 減去任何累計折舊及減值虧損，並就租賃負 債的任何重新計量作出調整。 2. PRINCIPAL ACCOUNTING POLICIES (CONTINUED) 2.1 Impacts and changes in accounting policies of application on HKFRS 16 Leases (Continued) 2.1.1 Key changes in accounting policies resulting from application of HKFRS 16 (Continued) As a lessee Short-term leases and leases of low-value assets The Group applies the short-term lease recognition exemption to leases of some temporary staff dormitories that have a lease term of 12 months or less from the commencement date and do not contain a purchase option. It also applies the recognition exemption for lease of low-value assets. Lease payments on short-term leases and leases of low-value assets are recognised as expense on a straight-line basis over the lease term. Right-of-use assets Except for short-term leases and leases of low-value assets, the Group recognises right-of-use assets at the commencement date of the lease (i.e. the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities.