Interim Report 2019

63 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（續） 租賃修改 倘出現以下情況，本集團將租賃修改作為一 項單獨的租賃入賬： • 該項修改通過增加使用一項或多項相關 資產的權利擴大了租賃範圍；及 • 調增租賃的代價，增加的金額相當於範 圍擴大對應的單獨價格，加上按照特定 合約的實際情況對單獨價格進行的任何 適當調整。 就未作為一項單獨租賃入賬的租賃修改而 言，本集團基於透過使用修改生效日期的經 修訂貼現率貼現經修訂租賃付款的經修改租 賃的租期重新計量租賃負債。 稅項 為計量本集團於其中確認使用權資產及相關 租賃負債的租賃交易的遞延稅項，本集團首 先釐定是否稅項削減歸因於使用權資產或租 賃負債。 對於稅項削減歸因於租賃負債的租賃交易， 本集團對使用權資產及租賃負債單獨應用香 港會計準則第 12 號 所得稅 規定。與使用權資 產及租賃負債有關的暫時性差額因應用初始 確認豁免而未於初始確認時及於租期內予以 確認。 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 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 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. Taxation For the purposes of measuring deferred tax for leasing transactions in which the Group recognises the right-of- use assets and the related lease liabilities, the Group first determines whether the tax deductions are attributable to the right-of-use assets or the lease liabilities. For leasing transactions in which the tax deductions are attributable to the lease liabilities, the Group applies HKAS 12 Income Taxes requirements to right-of-use assets and lease liabilities separately. Temporary differences relating to right- of-use assets and lease liabilities are not recognised at initial recognition and over the lease terms due to application of the initial recognition exemption.