Annual Report 2022

164 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） 如果承租人可以使用可觀察到的攤 銷貸款利率（通過最近的融資或市 場數據），其租賃情況與租賃的付款 情況相似，則集團實體將以該利率 為起點來確定增量借款利率。 租賃付款額在本金和財務成本之間 進行分攤。財務成本在租賃期內計 入損益，以按照固定的週期性利率 對各期間負債餘額計算利息。 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；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。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.29 Leases (continued) If a readily observable amortising loan rate is available to the individual lessee (through recent financing or market data) which has a similar payment profile to the lease, then the group entities use that rate as a starting point to determine the incremental borrowing rate. Lease payments are allocated between principal and finance cost. The finance cost is charged to profit or loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. 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.