Annual Report 2019

130 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2019 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 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 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 Net additional expenses incurred when measuring right-of-use assets since lease commencement date under HKFRS 16 自香港財務報告準則第 16 號項下租賃開始日期起計量 使用權資產時產生的額外開支淨值 (2,929) 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：