Annual Report 2019

139 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 （續） (iv) 二零一九年一月一日在綜合 財務狀況表內確認的調整 於二零一九年一月一日的港幣 70,897,000 元預付租賃款項 已重新分類為土地使用權並成 為集團之資產使用權的一部 分。 會計政策變更影響於二零一九 年一月一日的財務狀況表中的 以下項目： • 資產使用權 – 增加港幣 2,803,000 元 ; • 租 賃 負 債 – 增 加 港 幣 2,803,000 元 ; • 土地使用權 – 增加港幣 70,897,000 元 ; • 預付租賃款項 – 減少港幣 70,897,000 元。 對於二零一九年一月一日的保 留溢利無淨影響。 (v) 出租人會計處理 採用香港財務報告準則第 16 號後，本集團不需要對經營租 約下其作為出租人持有的資產 的會計處理作出任何調整。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.2 Changes in accounting policies (continued) (iv) Adjustments recognised in the consolidated statement of financial position on 1 January 2019 Prepaid lease payments of HK$70,897,000 as at 1 January 2019 have been reclassified as land use rights being a part of the right- of-use assets of the Group. The change in accounting policy affected the following items in the statement of financial position on 1 January 2019: • right-of-use assets – increased by HK$2,803,000; • l e a s e l i a b i l i t i e s – i n c r e a s e d b y HK$2,803,000; • l a n d u s e r i g h t s – i n c r e a s e d b y HK$70,897,000; • prepaid lease payments – decreased by HK$70,897,000. There was no net impact on retained earnings on 1 January 2019. (v) Lessor accounting The Group did not need to make any adjustments to the accounting for assets held as lessor under operating leases as a result of the adoption of HKFRS 16.