Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 149 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 modifications The Group accounts for a lease modification as a separate lease if: • the modification increases the scope of the lease by adding the right to use one or more underlying assets; and • the consideration for the leases increases by an amount commensurate with the stand-alone price for the increase in scope and any appropriate adjustments to that stand-alone price to reflect the circumstances of the particular contract. For a lease modification that is not accounted for as a separate lease, the Group remeasures the lease liability based on the lease term of the modified lease by discounting the revised lease payments using a revised discount rate at the effective date of the modification. The Group accounts for the remeasurement of lease liabilities by making corresponding adjustments to the relevant right-of-use asset. When the modified contract contains a lease component and one or more additional lease or non-lease components, the Group allocates the consideration in the modified contract to each lease component on the basis of the relative stand-alone price of the lease component and the aggregate stand-alone price of the non-lease components. 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） 租賃修改 倘出現以下情況，本集團將租賃修改作為 一項單獨的租賃入賬： • 該項修改通過增加使用一項或多項相 關資產的權利擴大了租賃範圍；及 • 調增租賃的代價，增加的金額相當於 範圍擴大對應的單獨價格，加上按照 特定合約的實際情況對單獨價格進行 的任何適當調整。 就未作為一項單獨租賃入賬的租賃修改而 言，本集團基於透過使用修改生效日期的 經修訂貼現率貼現經修訂租賃付款的經修 改租賃的租期重新計量租賃負債。 本集團通過對相關使用權資產進行相應調 整，以對租約負債進行重新計量。當經修 改合約包含租約成分以及一個或多個額外 租約或非租約成分時，本集團根據租約成 分的相對獨立價格及非租約成分的總獨立 價格，將經修改合約中的代價分配至每個 租約成分。