Annual Report 2024

FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四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 161 舜宇光學科技（集團）有限公司 • 2024 年報 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND MATERIAL ACCOUNTING POLICY INFORMATION (Continued) 3.2Ma t er i a l account i ng po l i cy i n forma t i on (Continued) Leases (Continued) The Group as a lessee (Continued) Short-term leases and leases of low-value assets The Group applies the short-term lease recognition exemption to leases of office and staff dormitories that have a lease term of 12 months or less from the commencement date and do not contain a purchase option. It also applies the recognition exemption for lease of low-value assets. Lease payments on short-term leases and leases of low-value assets are recognised as expense on a straight-line basis over the lease term. Right-of-use assets The cost of right-of-use asset includes: • the amount of the initial measurement of the lease liability; • a n y l e a s e p a y m e n t s m a d e a t o r b e f o r e t h e commencement date, less any lease incentives received; and • any initial direct costs incurred by the Group. Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. Right-of-use assets are depreciated on a straight-line basis over the shorter of its estimated useful life and the lease term. The Group presents right-of-use assets as a separate line item on the consolidated statement of financial position. 3. 綜合財務報表之編製基準及 重大會計政策資料（續） 3.2 重大會計政策資料（續） 租賃 （續） 本集團作為承租人（續） 短期租賃及低價值資產租賃 對於租期自開始日期起計為 12 個月或 以內且並無包含購買選擇權的辦公室 及員工宿舍租賃，本集團應用短期租 賃確認豁免。本集團亦對低價值資產 租賃應用確認豁免。短期租賃及低價 值資產租賃的租賃付款按直線基準於 租期內確認為開支。 使用權資產 使用權資產的成本包括： • 租賃負債的初始計量金額； • 於開始日期或之前作出的任何租賃 付款，減任何已收租賃優惠；及 • 本集團產生的任何初始直接成本。 使用權資產按成本減任何累計折舊及 減值虧損計量，並就租賃負債之任何 重新計量作出調整。 使用權資產按直線基準於其估計使用 年期及租期（以較短者為準）內計提折 舊。 本集團於綜合財務狀況表中將使用權 資產呈列為單獨項目。