Annual Report 2022

162 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。 租賃所產生之資產及負債初步按現 值基準計量。租賃負債包括以下租 賃付款的淨現值： • 固定付款（包括實質性固定付 款）減去任何應收的租賃激勵； • 基於指數或比率並於開始日期 按指數或比率初步計量按的可 變租賃付款； • 剩餘價值擔保下的本集團預期 應付款項； • 購買選擇權的行使價（倘本集 團合理確定行使該選擇權）； 及 • 於租賃期反映本集團會行使選 擇權終止租賃時，終止租賃的 相關罰款。 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 following lease payments: • fixed payments (including in-substance fixed payments), less any lease incentives receivable; • variable lease payments that are based on an index or a rate, initially measured using the index or rate as at the commencement date; • amounts expected to be payable by the Group under residual value guarantees; • the exercise price of a purchase option if the Group is reasonably certain to exercise that option; and • payments of penalties for terminating the lease, if the lease term reflects the Group exercising that option.