Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 129 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) (a) Upfront payments for leasehold lands in the PRC for own used properties 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 under other receivables. 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 of RMB53,000 was adjusted to refundable rental deposits paid and right-of-use assets. 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） (a) 於二零一八年十二月三十一日，自用 物業在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 16 號後，預付租金的即期及非即 期部分分別為人民幣 5,581,000 元及人 民幣 213,823,000 元，被重新分類至使 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應 用香港會計準則第 1 7 號租賃下其他 應收款項的權利及責任。根據香港財 務報告準則第 16 號項下租賃付款的定 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。