Annual Report 2019

138 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 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 （續） (ii) 租賃負債的計量 (iii) 使用權資產的計量 相關的使用權資產（包括在綜 合財務狀況表中作為單獨項目 列示的土地使用權）按等同於 租賃負債的金額計量，並按與 於二零一八年十二月三十一日 的綜合財務狀況表中確認的租 賃相關的任何預付或應計租賃 付款金額進行調整。於首次應 用日期概無繁重的租賃合同須 對資產使用權進行調整。 確認的資產使用權與辦公室物 業有關。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.2 Changes in accounting policies (continued) (ii) Measurement of lease liabilities HK$’000 港幣千元 Operating lease commitments disclosed as at 31 December 2018 於二零一八年十二月三十一日披露的 經營租賃承諾 2,982 Discounted using the lessee’s incremental borrowing rate of at the date of initial application 首次採用日使用承租人的 增量借款利率進行折現 2,803 Lease liabilities recognised as at 1 January 2019 於二零一九年一月一日確認的 租賃負債 2,803 Of which are: 包括： Current lease liabilities 流動租賃負債 1,193 Non-current lease liabilities 非流動租賃負債 1,610 2,803 (iii) Measurement of right-of-use assets The associated right-of-use assets (including land use rights which is presented as a separate line item in the consolidated s t a t emen t o f f i nanc i a l pos i t i on ) we re measured at the amount equal to the lease liabilities, adjusted by the amount of any prepaid or accrued lease payments relating to that lease recognised in the consolidated statement of financial position as at 31 December 2018. There were no onerous lease contracts that would have required an adjustment to the right-of-use assets at the date of initial application. The recognised right-of-use assets relate to office premises.