Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 127 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 2. APPLICATION OF NEW AND AMENDMENTS TO HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRSs”) (Continued) HKFRS 16 Leases (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. 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; ii. excluded initial direct costs from measuring the right-of-use assets at the date of initial application. 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%. 2. 應用新訂及經修訂香港財務 報告準則（「香港財務報告 準則」）（續） 香港財務報告準則第 16 號 租賃 （續） 作為承租人（續） 當於過渡期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. 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； ii. 於首次應用日期計量使用權資產時不 計入初始直接成本。 當確認先前分類為經營租賃的租賃之租賃 負債時，本集團已於首次應用日期應用相 關集團實體的增量借貸利率。承租人所應 用的加權平均增量借貸利率為 4.78% 。