Interim Report 2019

69 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） 作為出租人（續） (a) 於二零一八年十二月三十一日，中國租 賃土地的前期付款分類為預付租金。於 應用香港財務報告準則第 1 6 號後，預 付租金的即期及非即期部分分別人民幣 5,581,000 元及人民幣 213,823,000 元重 新分類至使用權資產。 (b) 於應用香港財務報告準則第 16 號前，本 集團將已付可退回租賃按金視作租賃下 的權利及責任（應用香港會計準則第 17 號）。根據香港財務報告準則第 16 號的定 義，該等按金並非與相關資產使用權有 關的付款，已進行調整以反映過渡時的 貼現影響。因此，貼現影響金額人民幣 53,000 元已調整計入已付可退回租賃按 金及使用權資產。 (c) 除上文附註 ( a ) 及 ( b ) 所述調整外，於首 次應用日期的使用權資產亦包括就先前 應用香港會計準則第 17 號分類為經營租 賃的租賃確認的使用權資產。就有關租 賃而言，本集團選擇（按個別租賃基準） 按其賬面值計量使用權資產，猶如自 開始日期起已應用香港財務報告準則第 16 號，但採用首次應用日期的承租人增 量借款利率進行貼現，於二零一九年一 月一日，按此基準確認的金額為人民幣 128,288,000 元。連同預付租金重新分類 金額人民幣 219,404,000 元及對可退回 租賃按金的貼現影響調整人民幣 53,000 元，於二零一九年一月一日，使用權資 產總額為人民幣 347,745,000 元。 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 (Continued) (a) Upfront payments for leasehold lands in the PRC were classified as prepaid lease payments as at 31 December 2018. Upon application of HKFRS 16, the current and non- current portion of prepaid lease payments amounting to RMB5,581,000 and RMB213,823,000 respectively were reclassified to right-of-use assets. (b) Before the application of HKFRS 16, the Group considered refundable rental deposits paid as rights and obligations under leases to which HKAS 17 applied. Based on the definition of lease payments under HKFRS 16, such deposits are not payments relating to the right to use of the underlying assets and were adjusted to reflect the discounting effect at transition. Accordingly, the discounting effect in the amount of RMB53,000 was adjusted to refundable rental deposits paid and right-of-use assets. (c) Apart from the adjustments stated in note (a) and (b) above, right-of-use assets at the date of initial application also included those recognised for leases previously classified as operating leases applying HKAS 17. For such leases, the Group chose, on a lease-by-lease basis, to measure the right-of-use asset at its carrying amount as if HKFRS 16 had been applied since the commencement date, but discounted using the lessee’s incremental borrowing rate at the date of initial application, the amount recognised on this basis was RMB128,288,000 at 1 January 2019. Together with the reclassification amount of prepaid lease payment amounting to RMB219,404,000 and the discounting effect adjustment to refundable rental deposits amounting to RMB53,000, the total amount of right-of-use assets is amounted to RMB347,745,000 on 1 January 2019.