Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 151 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 lessor Classification and measurement of leases Leases for which the Group is a lessor are classified as finance or operating leases. Whenever the terms of the lease transfer substantially all the risks and rewards incidental to ownership of an underlying asset to the lessee, the contract is classified as a finance lease. All other leases are classified as operating leases. Rental income from operating leases is recognised in profit or loss on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset, and such costs are recognised as an expense on a straight-line basis over the lease term except for investment properties measured under fair value model. Refundable rental deposits Refundable rental deposits received are accounted for under HKFRS 9 and initially measured at fair value. Adjustments to fair value at initial recognition are considered as additional lease payments from lessees. Lease modification The Group accounts for a modification to an operating lease as a new lease from the effective date of the modification, considering any prepaid or accrued lease payments relating to the original lease as part of the lease payments for the new lease. 3. 重要會計政策（續） 租賃（續） 本集團作為出租人 租賃的分類及計量 本集團作為出租人的租賃分類為融資租賃 或經營租賃。當租賃的條款實質上將與相 關資產所有權相關的所有風險及回報轉讓 予承租人時，該項合同被分類為融資租 賃。所有其他租賃應分類為經營租賃。 經營租賃之租金收入於相關租期內以直線 法在損益中確認。於協商及安排經營租賃 時引致之初步直接成本乃加至租賃資產之 賬面值，除以公允值模式計量的投資物業 外，有關成本於租賃期內按直線法確認為 開支。 可退回租賃按金 已收可退回租賃按金按香港財務報告準則 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承租人的額外 租賃付款。 租賃修改 本集團自修改生效之日起將經營租賃的變 更作為新租賃入賬，並將與原始租賃有關 的任何預付款或應計租賃付款作為新租賃 的租賃付款的一部分。