Interim Report 2019

67 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. 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 lessor In accordance with the transitional provisions in HKFRS 16, the Group is not required to make any adjustment on transition for leases in which the Group is a lessor but account for these leases in accordance with HKFRS 16 from the date of initial application and comparative information has not been restated. The following table summarises the impact of transition to HKFRS 16 on retained profits as at 1 January 2019. Impact of adopting HKFRS 16 at 1 January 2019 於二零一九年 一月一日 採納香港財務 報告準則第 16 號 的影響 RMB’ 000 人民幣千元 Retained profits 保留盈利 Depreciation of right-of-use assets from the commencement dates upon application of HKFRS 16 自應用香港財務報告準則第 16 號後開始日期起計使用權資產折舊 121,985 Financial cost of lease liabilities from the commencement dates upon application of HKFRS 16 自應用香港財務報告準則第 16 號後開始日期起計租賃負債的財務成本 35,625 Less: Lease expenses of operating leases under HKAS 17 before 1 January 2019 減：二零一九年一月一日之前香港會計準則第 17 號項下的經營租賃的租賃開支 (154,681) Impact at 1 January 2019 於二零一九年一月一日的影響 2,929 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） 作為出租人 根據香港財務報告準則第 16 號的過渡條文， 本集團無須就本集團為出租人的租賃過渡作 出任何調整，但須自首次應用日期起根據香 港財務報告準則第 16 號將該等租賃入賬，且 並無重列比較資料。 下表概述於二零一九年一月一日過渡至香港 財務報告準則第 16 號對保留盈利的影響：