Interim Report 2019

Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2019 66 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，本集團已於應用香港財務報告準 則第 16 號後作出以下調整： 於二零一九年一月一日，本集團按賬面值確 認租賃負債並計量使用權資產，猶如自開始 日期起已應用香港財務報告準則第 16 號，但 通過應用香港財務報告準則第 16.C8(b)(i) 條過 渡使用相關集團實體於首次應用日期的增量 借款利率進行貼現。 於確認先前分類為經營租賃的租賃的租賃負 債時，本集團已應用於首次應用日期相關集 團實體的增量借貸利率。加權平均承租人的 增量借貸利率為 4.78% 。 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) On transition, the Group has made the following adjustments upon application of HKFRS 16: At 1 January 2019 the Group recognised lease liabilities and measured right-of-use assets at the carrying amounts as if HKFRS 16 had been applied since commencement dates, but discounted using the incremental borrowing rates of relevant group entities at the date of initial application by applying HKFRS 16.C8(b)(i) transition. When recognising the lease liabilities for leases previously classified as operating leases, the Group has applied incremental borrowing rates of the relevant group entities at the date of initial application. The weighted average lessee’s incremental borrowing rate applied is 4.78%. At 1 January 2019 於二零一九年 一月一日 RMB’ 000 人民幣千元 Operating lease commitments disclosed as at 31 December 2018 於二零一八年十二月三十一日披露的經營租賃承擔 155,164 Lease liabilities discounted at relevant incremental borrowing rates 按相關增量借貸利率貼現的租賃負債 133,295 Less: Recognition exemption – short-term leases 減：確認豁免－短期租賃 (1,632) Recognition exemption – low-value assets 確認豁免－低價值資產 (446) Lease liabilities as at 1 January 2019 於二零一九年一月一日的租賃負債 131,217 Analysed as 分析為 Current 即期 38,666 Non-current 非即期 92,551 131,217