Annual Report 2021

164 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2021 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 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） 租賃負債 於租賃開始日，本集團按當日尚未支 付的租賃付款的現值確認並計量租賃 負債。在計算租賃付款的現值時，如 果租賃中隱含的利率難以確定，則本 集團在租賃開始日使用增量借款利率。 租賃付款包括固定付款（包括實質性的 固定付款）減任何應收租賃優惠。 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) Lease liabilities At the commencement date of a lease, the Group recognises and measures the lease liability at the present value of lease payments that are unpaid at that date. In calculating the present value of lease payments, the Group uses the incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable.