Interim Report 2019

65 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） 2.1.2 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（續） 作為承租人（續） 於過渡時應用香港財務報告準則第 16 號項下 的經修訂追溯方法時，本集團按逐項租賃基 準就先前根據香港會計準則第 17 號分類為經 營租賃且與各租賃合約相關的租賃應用以下 可行權宜方法： i. 依賴通過應用香港會計準則第 3 7 號 撥 備、或然負債及或然資產 作為減值評審 的方式評估租賃是否繁瑣； ii. 選擇不就租期於首次應用日期起計 12 個 月內結束的租賃確認使用權資產及租賃 負債； iii. 於首次應用日期計量使用權資產時撇除 初始直接成本；及 iv. 根據於首次應用日期的事實及情況於事 後釐定本集團帶有續租及終止選擇權的 租賃的租期。 2. PRINCIPAL ACCOUNTING POLICIES (CONTINUED) 2.1 Impacts and changes in accounting policies of application on HKFRS 16 Leases (Continued) 2.1.2Transition and summary of effects arising from initial application of HKFRS 16 (Continued) As a lessee (Continued) When applying the modified retrospective approach under HKFRS 16 at transition, the Group applied the following practical expedients to leases previously classified as operating leases under HKAS 17, on lease-by-lease basis, to the extent relevant to the respective lease contracts: i. relied on the assessment of whether leases are onerous by applying HKAS 37 Provisions, Contingent Liabilities and Contingent Assets as an alternative of impairment review; ii. elected not to recognise right-of-use assets and lease liabilities for leases with lease term ends within 12 months of the date of initial application; iii. excluded initial direct costs from measuring the right-of-use assets at the date of initial application; and iv. used hindsight based on facts and circumstances as at date of initial application in determining the lease term for the Group’s leases with extension and termination options.