Annual Report 2022

163 年報 2022 ANNUAL REPORT 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） 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。 為確定增量借款利率，本集團應： ‧ 在可能的情況下，以承租人最 近收到的融資為起點，並進行 調整以反映融資條件自融資後 的變化； ‧ 對於近期未獲得第三方融資持 有的租賃，採用以無風險利率 為起點的累加法，並按照租賃 的信用風險進行調整；及 ‧ 針對租賃做出特定調整，如租 賃期、國家、貨幣及抵押。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.29 Leases (continued) 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. To determine the incremental borrowing rate, the Group: • where possible, uses recent third-party financing received by the individual lessee as a starting point, adjusted to reflect changes in financing conditions since third party financing was received; • uses a build-up approach that starts with a risk-free interest rate adjusted for credit risk for leases held by the landlord, which does not have recent third party financing; and • makes adjustments specific to the lease, e.g. term, country, currency and security.