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 158 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 （續） 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 ）。 2.30 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。 2.31 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。 與成本有關的政府補貼遞延入賬， 並於有關期間損益表中確認，以將 該等補貼與其擬補償的相關成本匹 配。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.29 Leases (continued) 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). 2.30 Dividend 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. 2.31 Government 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. Government grants relating to costs are deferred and recognised in the profit or loss over the period necessary to match them with the costs that they are intended to compensate.