Interim Report 2019

61 舜宇光學科技（集團）有限公司 2019 中期報告 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2019 截至二零一九年六月三十日止六個月 2. 主要會計政策（續） 2.1 應用香港財務報告準則第 16 號租賃的會 計政策影響及變動（續） 2.1.1 應用香港財務報告準則第 16 號導致會計 政策的主要變動（續） 作為承租人（續） 可退回租賃按金 已付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，初始按公允值計量。初始確認時公允 值調整被視作額外租賃付款並計入使用權資 產成本。 租賃負債 於租賃開始日期，本集團按該日未付的租賃 付款現值確認及計量租賃負債。於計算租賃 付款現值時，倘租賃隱含的利率難以釐定， 則本集團使用租賃開始日期的增量借貸利率 計算。 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； • 根據剩餘價值擔保預期將支付的金額； • 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。 2. PRINCIPAL ACCOUNTING POLICIES (CONTINUED) 2.1 Impacts and changes in accounting policies of application on HKFRS 16 Leases (Continued) 2.1.1 Key changes in accounting policies resulting from application of HKFRS 16 (Continued) As a lessee (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; • amounts expected to be paid under residual value guarantees; • the exercise price of a purchase option reasonably certain to be exercised by the Group; and • payments of penalties for terminating a lease, if the lease term reflects the Group exercising the option to terminate.