Annual Report 2021

163 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（續） 本集團作為承租人（續） 使用權資產（續） 使用權資產按成本減任何累計折舊及 減值虧損計量，並就租賃負債之任何 重新計量作出調整。 就本集團於租期結束時合理確定獲取 相關租賃資產所有權的使用權資產而 言，有關使用權資產自開始日期起至 使用年期結束期間計提折舊。在其他 情況下，使用權資產按直線基準於其 估計使用年期及租期（以較短者為準） 內計提折舊。 本集團於綜合財務狀況表中將使用權 資產呈列為單獨項目。 可退回租賃按金 已支付的可退回租賃按金根據香港財 務報告準則第 9 號入賬，並初步按公允 值計量。初始確認時對公允值的調整 被視為額外的租賃付款，並包括在使 用權資產成本中。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Leases (Continued) The Group as a lessee (Continued) Right-of-use assets (Continued) Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. Right-of-use assets in which the Group is reasonably certain to obtain ownership of the underlying leased assets at the end of the lease term are depreciated from commencement date to the end of the useful life. Otherwise, right-of-use assets are depreciated on a straight-line basis over the shorter of its estimated useful life and the lease term. The Group presents right-of-use assets as a separate line item on the consolidated statement of financial position. Refundable rental deposits Refundable rental deposits paid are accounted under HKFRS 9 and initially measured at fair value. Adjustments to fair value at initial recognition are considered as additional lease payments and included in the cost of right-of-use assets.