Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 156 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 2 重大會計政策概要 （續） 2.29 租約 本集團在租賃資產可供其使用的當 日將租賃確認為資產使用權和相應 的負債。 合約可能同時包含租賃和非租賃部 分。本集團根據相對獨立價格將合 同中的代價分配給租賃和非租賃部 分。但是，對於本集團作為承租人 的房地產租賃，選擇不將租賃和非 租賃部分分開，而是將其作為一個 單獨的租賃部分進行會計處理。 租賃期限應在每項租賃的基礎上進 行商談，並可能包含不同的條款和 條件。租賃協議不應包含出租人持 有的租賃資產的擔保利息之外的任 何契約。租賃資產不得用作借款擔 保。 租賃產生的資產和負債按現值進 行初始計量。租賃負債包括固定付 款額的淨現值（包括實質固定付款 額），扣除任何應收的租賃激勵。 當本集團合理確定將行使續租選擇 權時，租賃付款額也納入負債的計 量中。 租賃付款額按租賃內含利率折現。 本集團的租賃內含利率通常無法直 接確定，在此情況下，應採用承租 人的增量借款利率，即承租人在類 似經濟環境下獲得與資產使用權價 值接近的資產，在類似期間以類似 抵押條件借入資金而必須支付的利 率。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.29 Leases Leases are recognised as a right-of-use asset and a corresponding liability at the date at which the leased asset is available for use by the Group. Contracts may contain both lease and non-lease components. The Group allocates the consideration in the contract to the lease and non-lease components based on their relative stand-alone prices. However, for leases of real estate for which the Group is a lessee, it has elected not to separate lease and non-lease components and instead accounts for these as a single lease component. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose any covenants other than the security interests in the leased assets that are held by the lessor. Leased assets may not be used as security for borrowing purposes. Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the fixed payments (including in-substance fixed payments), less any lease incentives receivable. Lease payments to be made under reasonably certain extension options are also included in the measurement of the liability. The lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be readily determined, which is generally the case for leases in the Group, the lessee’s incremental borrowing rate is used, being the rate that the individual lessee would have to pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use asset in a similar economic environment with similar terms, security and conditions.