Annual Report 2020

85 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2020 截至二零二零年十二月三十一日止年度 ANNUAL REPORT 2020 年度報告 3. 綜合財務報表編製基準及主要會計政策（續）主要會計政策（續）租賃（續）本集團作為承租人將代價分配至合約的各組成部分就包含租賃組成部分以及一項或多項額外租賃或非租賃組成部分的合約（包括收購一項包含租賃土地及非租賃樓宇部分的物業所有權的合約）而言，本集團根據租賃組成部分的相對獨立價格及非租賃組成部分的合計獨立價格基準將合約代價分配至各項租賃組成部分，惟無法可靠地作出相關分配則除外。非租賃組成部分根據相對獨立的價格與租賃組成部分區分開來。短期租賃對於租期自開始日期起計為 12 個月或以內且並無包含購買選擇權的租賃，本集團應用短期租賃確認豁免。短期租賃的租賃付款按直線基準或另一系統化基準於租期內確認為開支。使用權資產使用權資產的成本包括： • 租賃負債的初步計量金額； • 於開始日期或之前作出的任何租賃付款，減任何已收租賃優惠；及 • 本集團產生的任何初始直接成本。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) Significant accounting policies (Continued) Leases (Continued) The Group as a lessee Allocation of consideration to components of a contract For a contract that contains a lease component and one or more additional lease or non-lease components, the Group allocates the consideration in the contract to each lease component on the basis of the relative stand-alone price of the lease component and the aggregate stand-alone price of the non-lease components, including contract for acquisition of ownership interests of a property which includes both leasehold land and non-lease building components, unless such allocation cannot be made reliably. Non-lease components are separated from lease component on the basis of their relative stand-alone prices. Short-term leases The Group applies the short-term lease recognition exemption to leases that have a lease term of 12 months or less from the commencement date and do not contain a purchase option. Lease payments on short-term leases are recognised as expense on a straight-line basis or another systematic basis over the lease term. Right-of-use assets The cost of right-of-use asset includes: • the amount of the initial measurement of the lease liability; • a n y l e a s e p a ymen t s ma de a t o r be f o r e t he commencement date, less any lease incentives received; and • any initial direct costs incurred by the Group.