Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 187 FOR THE YEAR ENDED 31 DECEMBER 2025 截至二零二五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. 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） 使用權資產 （續） 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。 可退回租賃按金 已支付的可退回租賃按金根據香港財 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 被視為額外的租賃付款，並包括在使 用權資產成本中。 租賃負債 於租賃開始日，本集團按當日尚未支 付的租賃付款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。增量借款利率取決於租期、貨幣 及租賃開始日期，並根據一系列輸入 數據釐定，包括：基於政府債券利率 的無風險利率；國家特定風險調整； 基於債券收益率的信貸風險調整；因 應訂立租賃之實體的風險狀況是否有 別於本集團的風險狀況及租賃是否受 惠於本集團的擔保，針對實體作出的 特定調整。 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) Right-of-use assets (Continued) 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. Refundable rental deposits Refundable rental deposits paid are accounted under 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 incremental borrowing rate depends on the term, currency and start date of the lease and is determined based on a series of inputs including: the risk-free rate based on government bond rates; a country-specific risk adjustment; a credit risk adjustment based on bond yields; and an entity- specific adjustment whether the risk profile of the entity that enters into the lease is different to that of the Group and whether the lease benefit from a guarantee from the Group.