Annual Report 2020

FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 168 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 2 重大會計政策概要 （續） 2.29 租約 （續） 資產使用權按成本計量，包括： ‧ 租賃負債的初始計量金額； ‧ 在租賃期開始日或之前支付的 租賃付款額扣除收到的租賃激 勵； ‧ 初始直接費用；以及 ‧ 復原成本。 資產使用權一般在資產的使用壽命 與租賃期兩者孰短的期間內按直線 法計提折舊。如本集團合理確定會 行使購買權，則在標的資產的使用 壽命期間內對資產使用權計提折 舊。本集團對列報為不動產、廠房 及設備的租賃土地和樓宇的價值進 行重估，但未選擇重估所持有的使 用權建築物的價值。 與低價值資產租賃相關的付款按直 線法於損益內確認為費用。低價值 資產包括辦公設備。 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 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.29 Leases (continued) Right-of-use assets are measured at cost comprising the following: • the amount of the initial measurement of lease liability; • any lease payments made at or before the commencement date less any lease incentives received; • any initial direct costs; and • restoration costs. Right-of-use assets are generally depreciated over the shorter of the asset’s useful life and the lease term on a straight-line basis. If the Group is reasonably certain to exercise a purchase option, the right-of-use asset is depreciated over the underlying asset’s useful life. While the Group revalues its leasehold land and buildings that are presented within property, plant and equipment, it has chosen not to do so for the right-of-use buildings held by the Group. Payments associated with leases of low-value assets are recognised on a straight-line basis as an expense in profit or loss. Low-value assets comprise office equipment. 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 consolidated statement of financial position 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.