Annual Report 2019

168 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） 2.28 每股盈利╱（虧損） （續） (ii) 每股攤薄盈利 每股攤薄盈利調整釐定每股基 本盈利時所使用之數字，以計 及： • 與潛在攤薄普通股有關 之利息及其他融資成本 之除所得稅後影響，及 • 假設所有潛在攤薄普通 股獲轉換，則將為已發行 之額外普通股加權平均 數。 2.29 利息收入 利息收入以實際利率法按時間比例 確認。 2.30 租約 如上文附註 2.2 所述，本集團已變更 作為承租人的租賃會計政策。新政 策見下文所述，關於此項會計政策 變更的影響請參見附註 2.2 。 直至二零一八年十二月三十一日， 與所有權有關的風險和報酬中的很 大比例未轉移至本集團（作為承租 人）的租賃被分類為經營租賃（附 註 34 ）。經營租賃付款額（扣除出租 人給予的任何租賃激勵）在租賃期 內按直線法計入損益。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.28Earnings/(loss) per share (continued) (ii) Diluted earnings Diluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account: • the after-income tax effect of interest and other financing costs associated with dilutive potential ordinary shares, and • t he we i gh t ed ave r age numbe r o f additional ordinary shares that would have been outstanding assuming the conversion of all dilutive potential ordinary shares. 2.29 Interest income I nteres t i ncome i s recogn i sed on a t ime- proportion basis using the effective interest method. 2.30 Leases As explained in Note 2.2 above, the Group has changed its accounting policy for leases where the Group is the lessee. The new policy is described below and the impact of the change in Note 2.2. Until 31 December 2018, leases in which a significant portion of the risks and rewards of ownership were not transferred to the Group as lessee were classified as operating leases (Note 34). Payments made under operating leases (net of any incentives received from the lessor) were charged to consolidated statement of profit and loss on a straight-line basis over the period of the lease.