Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 145 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 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Leases Definition of a lease (upon application of HKFRS 16 in accordance with transitions in note 2) A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. For contracts entered into or modified or arising from business combinations on or after the date of initial application, the Group assesses whether a contract is or contains a lease based on the definition under HKFRS 16 at inception, modification date or acquisition date, as appropriate. Such contract will not be reassessed unless the terms and conditions of the contract are subsequently changed. The Group as a lessee (upon application of HKFRS 16 in accordance with transitions in note 2) Short-term leases and leases of low-value assets The Group applies the short-term lease recognition exemption to leases of some temporary staff dormitories that have a lease term of 12 months or less from the commencement date and do not contain a purchase option. It also applies the recognition exemption for lease of low-value assets. Lease payments on short-term leases and leases of low-value assets are recognised as expense on a straight-line basis or another systematic basis over the lease term. 3. 重要會計政策（續） 租賃 租賃的定義（於根據附註 2 過渡應用香港財 務報告準則第 16 號之後） 倘合約為換取代價而給予在一段時間內控 制可識別資產使用的權利，則該合約是租 賃或包含租賃。 就於首次應用日期或之後訂立或修改或由 業務合併所引致的合約而言，本集團根據 香港財務報告準則第 16 號的定義於初始、 修改或收購日期（倘適用）評估該合約是否 為租賃或包含租賃。除非合約的條款及條 件其後出現變動，否則有關合約將不予重 新評估。 本集團作為承租人（於根據附註 2 過渡應用 香港財務報告準則第 16 號之後） 短期租賃及低價值資產租賃 對於租期自開始日期起計為 12 個月或以內 且並無包含購買選擇權的部分臨時員工宿 舍租賃，本集團應用短期租賃確認豁免。 本集團亦對低價值資產租賃應用確認豁 免。短期租賃及低價值資產租賃的租賃付 款按直線基準或另一系統化基準於租期內 確認為開支。