Annual Report 2018

168 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 2 重大會計政策概要 （續） 2.1 編製基準 （續） 2.1.2 本集團並未應用以下已頒佈 之新訂及經修訂準則及詮釋 之影響 （續） 概無該等準則及修訂預期會對 本集團之綜合財務報表造成重 大影響，惟下文所載者除外。 香港財務報告準則第 16 號「租 賃」 性質的改變 香港財務報告準則第 16 號於 二零一六年一月發行。由於經 營及融資租賃之間的區別已被 刪除，因此幾乎所有租賃均由 承租人在綜合財務狀況表內確 認。根據新準則，確認資產 （使用租賃項目的權利）和支付 租金的金融負債。唯短期和低 價值租賃例外。 影響 新準則將主要影響本集團經營 租賃的結賬。截至報告日，本 集團未經不可撤銷經營租賃 的最低租賃付款總額為港幣 2,982,000 元，見附註 31(b) 。 其中與短期租賃相關的經營租 賃承諾約為港幣 120,000 元， 將按照直線法確認為費用並計 入綜合損益表。 2 Summary of significant accounting policies (continued) 2.1 Basis of preparation (continued) 2.1.2 Impact of new and amended standards and interpretations issued but not yet applied by the Group (continued) Non e o f t h e s e i s e xpe c t ed t o ha v e a s i gn i f i can t e f f ec t on t he conso l i da t ed financial statement of the Group, except for the following set out below. HKFRS 16 Leases Nature of change HKFRS 16 was issued in January 2016. I t wi l l resu l t i n a lmos t a l l l eases be i ng recognised on the consolidated statement of financial position by lessees, as the distinction between operating and finance leases is removed. Under the new standard, an asset (the right to use the leased item) and a financial liability to pay rentals are recognised. The only exceptions are short- term and low-value leases. Impact The new standard will affect primarily the accounting for the Group’s operating leases. As at the reporting date, the Group has non- cancellable operating lease commitments of HK$2,982,000, see Note 31(b). Of these commitments, approximately HK$120,000 relate to short-term leases which will be r ecogn i sed on a s t r a i gh t - l i ne bas i s as expense in the consolidated statement of profit or loss.