Interim Report 2019

Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2019 60 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（續） 使用權資產（續） 使用權資產的成本包括： • 租賃負債的初始計量金額； • 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；及 • 本集團於拆解及搬遷相關資產、復原相 關資產所在場地或復原相關資產至租賃 的條款及條件所規定的狀況而產生的成 本估計，除非該等成本乃因生產存貨而 產生。 就本集團於租期結束時合理確定獲取相關租 賃資產所有權的使用權資產而言，有關使用 權資產自開始日期起至使用年期結束期間計 提折舊。在其他情況下，使用權資產按直線 基準於其估計使用年期及租期（以較短者為 準）內計提折舊。 本集團於簡明綜合財務狀況表將使用權資產 呈列為單獨項目。 租賃土地及樓宇 對於同時包括租賃土地及樓宇部分的物業權 益付款，當付款無法於租賃土地及樓宇部分 之間進行可靠分配時，整體物業呈列為本集 團物業、機器及設備，惟分類及入賬列作投 資物業者除外。 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 (Continued) Right-of-use assets (Continued) 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; and • an estimate of costs to be incurred by the Group in dismantling and removing the underlying assets, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease, unless those costs are incurred to produce inventories. Right-of-use assets in which the Group is reasonably certain to obtain ownership of the underlying leased assets at the end of the lease term is depreciated from commencement date to the end of the useful life. Otherwise, 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 condensed consolidated statement of financial position. Leasehold land and building For payments of a property interest which includes both leasehold land and building elements, the entire property is presented as property, plant and equipment of the Group when the payments cannot be allocated reliably between the leasehold land and building elements, except for those that are classified and accounted for as investment properties.