Annual Report 2018

169 年報 ANNUAL REPORT 2018 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 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） 香港財務報告準則第 16 號「租 賃」（續） 影響（續） 對於剩餘的租賃承諾，本集團 預計確認使用權資產和租賃負 債均為港幣 2,707,000 元。 出租者的結算不會發生重大變 化。但是，從明年起還需要進 行額外的披露。 強制採用日期 自二零一九年一月一日的強制 採用日期起，本集團將採用該 準則。本集團打算採用簡化的 過渡方法，並不會重述首次採 用前一年的對比金額。財產租 賃的使用權資產將在轉換時計 量，如同新規則一直適用。所 有其他使用權資產將按採用時 的租賃負債金額計量（對任何 預付或應計租賃費用進行調 整）。 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) HKFRS 16 Leases (continued) Impact (continued) For the remaining lease commitments the Group expects to recognise both right-of-use assets and lease liabilities of HK$2,707,000. T h e a c c o u n t i n g f o r l e s s o r s w i l l n o t s i gn i f i c an t l y change . Howe v e r , s ome additional disclosures will be required from next year. Mandatory application date The Group will apply the standard from its mandatory adoption date of 1 January 2019 . The Gr oup i n t ends t o app l y t he simplified transition approach and will not restate comparative amounts for the year prior to first adoption. Right-of-use assets for property leases will be measured on transition as if the new rules had always been applied. All other right-of-use assets will be measured at the amount of the lease liability on adoption (adjusted for any prepaid or accrued lease expenses).