Annual Report 2020

153 FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零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 舜宇光學科技（集團）有限公司 • 2020 年報 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（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。 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。 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 (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. 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.