Annual Report 2021

161 舜宇光學科技（集團）有限公司 • 2021 年報 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 3. 綜合財務報表之編製基準及 重要會計政策（續） 3.2 重要會計政策（續） 租賃 租賃的定義 倘合約為換取代價而給予在一段時間 內控制可識別資產使用的權利，則該 合約是租賃或包含租賃。 就於首次應用日期或之後訂立或修改 或由業務合併所引致的合約而言，本 集團根據香港財務報告準則第 16 號的 定義於初始、修改或收購日期（倘適 用）評估該合約是否為租賃或包含租 賃。除非合約的條款及條件其後出現 變動，否則有關合約將不予重新評估。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Leases Definition of a lease A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. For contracts entered into or modified on or after the date of initial application or arising from business combinations, the Group assesses whether a contract is or contains a lease based on the definition under HKFRS 16 at inception, modification date or acquisition date, as appropriate. Such contract will not be reassessed unless the terms and conditions of the contract are subsequently changed.