Annual Report 2019

148 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) Lease liabilities (Continued) After the commencement date, lease liabilities are adjusted by interest accretion and lease payments. The Group remeasures lease liabilities (and makes a corresponding adjustment to the related right-of-use assets) when the lease term has changed, in which case the related lease liability is remeasured by discounting the revised lease payments using a revised discount rate at the date of reassessment. The Group presents lease liabilities 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） 租賃負債（續） 於開始日期後，租賃負債就應計利息及租 賃付款作出調整。 當租賃條款發生變動時，本集團重新計量 租賃負債（及對相關使用權資產作出相應調 整），在此情況下，於重新評估日期透過貼 現經修訂租賃款項使用經修訂貼現率重新 計量相關租賃負債。 本集團於綜合財務狀況表中將租賃負債單 獨呈列。