Interim Report 2019

Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2019 62 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） 租賃負債（續） 於開始日期後，租賃負債就應計利息及租賃 付款作出調整。 倘租賃期有所變動或行使購買選擇權的評估 發生變化，在此情況下，相關租賃負債透過 使用重新評估日期的經修訂貼現率貼現經修 訂租賃付款而重新計量，本集團重新計量租 賃負債並就相關使用權資產作出相應調整： 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 (Continued) Lease liabilities (Continued) After the commencement date, lease liabilities are adjusted by interest accretion and lease payments. The Gr oup r emeasu r es l ease l i ab i l i t i es and makes a corresponding adjustment to the related right-of-use assets whenever the lease term has changed or there is a change in the assessment of exercise of a purchase option, 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.