Annual Report 2019

146 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 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Leases (Continued) The Group as a lessee (upon application of HKFRS 16 in accordance with transitions in note 2) (Continued) Right-of-use assets The cost of right-of-use assets include: • the amount of the initial measurement of the lease liability; • any lease payments made at or before the commencement date, less any lease incentives received; • any initial direct costs incurred by the Group; and • an estimate of costs to be incurred by the Group in dismantling and removing the underlying assets, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease, unless those costs are incurred to produce inventories. Right-of-use assets in which the Group is reasonably certain to obtain ownership of the underlying leased assets at the end of the lease term are depreciated from commencement date to the end of the useful life. Otherwise, right-of-use assets are depreciated on a straight-line basis over the shorter of its estimated useful life and the lease term. The Group presents right-of-use assets that do not meet the definition of investment property as a separate line item on the consolidated statement of financial position. 3. 重要會計政策（續） 租賃（續） 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）（續） 使用權資產 使用權資產的成本包括： • 租賃負債的初始計量金額； • 於開始日期或之前作出的任何租賃付 款，減任何已收租賃優惠； • 本集團產生的任何初始直接成本；及 • 本集團於拆解及搬遷相關資產、復原 相關資產所在場地或復原相關資產至 租賃的條款及條件所規定的狀況而產 生的成本估計，除非該等成本乃因生 產存貨而產生。 就本集團於租期結束時合理確定獲取相關 租賃資產所有權的使用權資產而言，有關 使用權資產自開始日期起至使用年期結束 期間計提折舊。在其他情況下，使用權資 產按直線基準於其估計使用年期及租期（以 較短者為準）內計提折舊。 本集團於綜合財務狀況表中將並不符合投 資物業定義的使用權資產呈列為單獨項目。