Annual Report 2019

137 年報 ANNUAL REPORT 2019 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 2 重大會計政策概要 （續） 2.2 會計政策變更 本附註說明瞭採用香港財務報告準 則第 16 號租賃對本集團綜合財務報 表的影響。 如上文附註 2.1.1 所述，本集團自二 零一九年一月一日起追溯適用香港 財務報告準則第 16 號租賃，但是根 據準則包含的具體過渡規定，並未 對二零一八年報告期間的比較數字 進行重述。因此，因新租賃準則產 生的重分類及調整在二零一九年 一月一日期初資產負債表內確認。 關於新會計政策的披露，詳見附註 2.30 。 因採用香港財務報告準則第 16 號， 本集團為前期根據香港會計準則第 17 號租賃歸入「經營租賃」分類的 租賃確認租賃負債。承租人應以剩 餘租賃付款額按二零一九年一月一 日的承租人增量借款利率折現的現 值計量該等租賃負債。於二零一九 年一月一日，該等租賃負債適用的 加權平均的承租人的增量借款利率 為 5.36% 。 (i) 適用的實務變通 於首次應用香港財務報告準則 第 16 號時，本集團使用了準則 允許的下列實務變通，對具有 合理類似特徵的租賃組合採用 單一折現率。 本集團還選擇不在首次採用日 重新評估合同是否為租賃合同 或包含租賃。而對於過渡日前 簽訂的合同，本集團依賴於應 用香港會計準則第 17 號租賃 和詮釋第 4 號確定一項安排是 否包含租賃所作的評估。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.2 Changes in accounting policies This note explains the impact of the adoption of HKFRS 16 Leases on the Group’s consolidated financial statements. As indicated in Note 2.1.1 above, the Group has adopted HKFRS 16 Leases retrospectively from 1 January 2019, but has not restated comparatives for the 2018 reporting period, as permitted under the specific transition provisions in the standard. The reclassifications and the adjustments arising from the new leasing rules are therefore recognised in the opening balance sheet on 1 January 2019. The new accounting policies are disclosed in Note 2.30. On adoption of HKFRS 16, the Group recognised lease liabilities in relation to leases which had previously been classified as “operating leases” under the principles of HKAS 17 Leases. These liabilities were measured at the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate as of 1 January 2019. The weighted average lessee’s incremental borrowing rate applied to the lease liabilities on 1 January 2019 was 5.36%. (i) Practical expedients applied In applying HKFRS 16 for the first time, the Group has used a practical expedient permitted by this standard to use a single discount rate to a portfolio of leases with reasonable similar characteristics. The Group has also elected not to reassess whether a contract is, or contains a lease at the date of initial application. Instead, for contracts entered into before the transition date the Group relied on its assessment made applying HKAS 17 and Interpretation 4 Determining whether an Arrangement contains a Lease.