Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 147 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) Refundable rental deposits Refundable rental deposits paid are accounted under HKFRS 9 Financial Instruments (“HKFRS 9”) and initially measured at fair value. Adjustments to fair value at initial recognition are considered as additional lease payments and included in the cost of right-of- use assets. Lease liabilities At the commencement date of a lease, the Group recognises and measures the lease liability at the present value of lease payments that are unpaid at that date. In calculating the present value of lease payments, the Group uses the incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable. The lease payments include: • fixed payments (including in-substance fixed payments) less any lease incentives receivable; • variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date; • amounts expected to be payable by the Group under residual value guarantees; • the exercise price of a purchase option if the Group is reasonably certain to exercise the option; and • payments of penalties for terminating a lease, if the lease term reflects the Group exercising an option to terminate the lease. 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） 可退回租賃按金 已支付的可退回租賃按金根據香港財務報 告準則第 9 號 金融工具 （「香港財務報告準 則第 9 號」）入賬，並初步按公允值計量。 初始確認時對公允值的調整被視為額外的 租賃付款，並包括在使用權資產成本中。 租賃負債 於租賃開始日，本集團按當時尚未支付的 租賃付款額的現值確認並計量租賃負債。 在計算租賃付款的現值時，如果租賃中隱 含的利率難以確定，則本集團在租賃開始 日使用增量借款利率。 租賃付款包括： • 固定付款（包括實質性的固定付款）減 任何應收租賃優惠； • 跟隨指數或比率而定的可變租賃付 款，採用於開始日期的指數或利率初 步計量； • 根據剩餘價值擔保預期本集團將支付 的金額； • 本集團合理確定行使購買選擇權的行 使價；及 • 倘租期反映本集團會行使選擇權終止 租賃，則計入終止租賃的罰款。