Annual Report 2019

171 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） 2.30 租約 （續） 本集團作為出租人收到的經營租賃 收入在租賃期內按直線法確認為收 入（附註 16 ）。為獲取經營租賃所發 生的初始直接費用計入標的資產的 帳面金額，並在租賃期內按照與租 賃收入相同的基礎確認為費用。租 賃資產按其性質在資產負債表中列 示。本集團採用了新的租賃準則， 因而無需對作為出租人持有的資產 的會計處理做出任何調整。 2.31 股息分派 對於宣佈的任何經適當授權，不再 由實體酌情決定並在報告期結束時 或之前，但未在報告期末分發的股 息金額作撥備。 2.32 政府補貼 倘有合理保證可收到政府補貼而本 集團亦將會遵行所有附帶條件時， 該政府補貼將會按公平值於綜合損 益表「其他收入」確認。 2.33 研發費用 研發開支於產生時計入費用。 其他研發開支於產生時計入費用。 過往確認為費用之研發成本不會於 往後期間確認為資產。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.30 Leases (continued) Lease income from operating leases where the Group is a lessor is recognised in income on a straight-line basis over the lease term (Note 16). Initial direct costs incurred in obtaining an operating lease are added to the carrying amount of the underlying asset and recognised as expense over the lease term on the same basis as lease income. The respective leased assets are included in the balance sheet based on their nature. The Group did not need to make any adjustments to the accounting for assets held as lessor as a result of adopting the new leasing standard. 2.31Dividend distribution Provision is made for the amount of any dividend declared, being appropriately authorised and no longer at the discretion of the entity, on or before the end of the reporting period but not distributed at the end of the reporting period. 2.32Government grants Grants from the government are recognised in “other income” in the consolidated statement of profit or loss at their fair value where there is a reasonable assurance that the grant will be received and the Group will comply with all attached conditions. 2.33Research and development costs Research costs are expensed as incurred. Other development expenditures are expensed as incurred. Development costs previously recognised as an expense are not recognised as an asset in a subsequent period.