Annual Report 2020

86 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 HOP FUNG GROUP HOLDINGS LIMITED 合豐集團控股有限公司 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（續） 使用權資產 （續） 使用權資產按成本減任何累計折舊及減值虧損計 量，並就租賃負債的任何重新計量作出調整。 使用權資產按直線基準於其估計可使用年期及租期 （以較短者為準）內計提折舊。 本集團將使用權資產在綜合財務狀況表內作為獨立 項目入賬。 可退還租賃按金 已付可退還租賃按金根據香港財務報告準則第 9 號 「金融工具」（「香港財務報告準則第 9 號」）入賬，並 初步按公平值計量。於首次確認的公平值調整被視 為額外租賃付款及計入使用權資產成本。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) Significant accounting policies (Continued) Leases (Continued) The Group as a lessee (Continued) Right-of-use assets (Continued) Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. Right-of-use assets are depreciated on a straight-line basis over the shorter of its estimated useful life and the lease term. The Group presents right-of-use assets as a separate line item on the consolidated statement of financial position. Refundable rental deposits Refundable rental deposits paid are accounted under HKFRS 9 “Financial Instruments” (“HKFRS 9”) and initially measured at fair value. Adjustments to fair value at initial recognition are considered as additional lease payments and included in the cost of right-of-use assets.