Annual Report 2019

132 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 (Continued) (c) Apart from the adjustments stated in notes (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 assets 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 payments 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. For the purpose of reporting cash flows from operating activities under indirect method for the year end 31 December 2019, movements in working capital have been computed based on opening consolidated statement of financial position as at 1 January 2019 as disclosed above. 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（續） (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 該等租賃而言，本集團選擇（按逐項租 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 1 6 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。 就按間接方法呈報截至二零一九年十二月 三十一日止年度營運活動的現金流量而 言，營運資金變動已根據上文所披露的於 二零一九年一月一日之年初綜合財務狀況 表中計算。