Annual Report 2020

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2020 152 3. 綜合財務報表之編製基準及 重要會計政策（續） 3.2 重要會計政策（續） 租賃（續） 本集團作為承租人（續） 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。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Leases (Continued) The Group as a lessee (Continued) 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.