Interim Report 2019

Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2019 64 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） 作為出租人 可退回租賃按金 已收取的可退回租賃按金根據香港財務報告 準則第 9 號入賬，初步按公允值計量。於初步 確認時對公允值的調整被視為承租人的額外 租金。 2.1.2 因首次應用香港財務報告準則第 16 號而 進行的過渡及產生的影響概要 租賃的定義 本集團已選擇可行權宜方法，就先前應用香 港會計準則第 17 號及香港（國際財務報告詮 釋委員會）－詮釋第 4 號 釐定安排是否包括租 賃 識別為租賃的合約應用香港財務報告準則 第 16 號，而並無對先前並未識別為包括租賃 的合約應用該準則。因此，本集團並無重新 評估於首次應用日期前已存在的合約。 就於二零一九年一月一日或之後訂立或修訂 的合約而言，本集團於評估合約是否包含租 賃時根據香港財務報告準則第 16 號所載的規 定應用租賃的定義。 作為承租人 本集團已追溯應用香港財務報告準則第 16 號，累計影響於首次應用日期（二零一九年一 月一日）確認。於首次應用日期的任何差額於 期初保留溢利確認且比較資料不予重列。 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 lessor Refundable rental deposits Refundable rental deposits received are accounted under HKFRS 9 and initially measured at fair value. Adjustments to fair value at initial recognition are considered as additional lease payments from lessees. 2.1.2Transition and summary of effects arising from initial application of HKFRS 16 Definition of a lease The Group has elected the practical expedient to apply HKFRS 16 to contracts that were previously identified as leases applying HKAS 17 and HK(IFRIC)-Int 4 Determining whether an Arrangement contains a Lease and not apply this standard to contracts that were not previously identified as containing a lease. Therefore, the Group has not reassessed contracts which already existed prior to the date of initial application. For contracts entered into or modified on or after 1 January 2019, the Group applies the definition of a lease in accordance with the requirements set out in HKFRS 16 in assessing whether a contract contains a lease. As a lessee The Group has applied HKFRS 16 retrospectively with the cumulative effect recognised at the date of initial application, 1 January 2019. Any difference at the date of initial application is recognised in the opening retained profits and comparative information has not been restated.