Annual Report 2021

165 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） 租賃負債（續） 於開始日期後，租賃負債就應計利息 及租賃付款作出調整。 當租賃條款發生變動時，本集團重新 計量租賃負債（及對相關使用權資產作 出相應調整），在此情況下，於重新評 估日期透過貼現經修訂租賃款項使用 經修訂貼現率重新計量相關租賃負債。 本集團於綜合財務狀況表中將租賃負 債單獨呈列。 租賃修改 倘出現以下情況，本集團將租賃修改 作為一項單獨的租賃入賬： • 該項修改通過增加使用一項或多項 相關資產的權利擴大了租賃範圍； 及 • 調增租賃的代價，增加的金額相當 於範圍擴大對應的單獨價格，加上 按照特定合約的實際情況對單獨價 格進行的任何適當調整。 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 (Continued) After the commencement date, lease liabilities are adjusted by interest accretion and lease payments. The Group remeasures lease liabilities (and makes a corresponding adjustment to the related right-of-use assets) when the lease term has changed, in which case the related lease liability is remeasured by discounting the revised lease payments using a revised discount rate at the date of reassessment. The Group presents lease liabilities as a separate line item on the consolidated statement of financial position. Lease modifications The Group accounts for a lease modification as a separate lease if: • the modification increases the scope of the lease by adding the right to use one or more underlying assets; and • the consideration for the leases increases by an amount commensurate with the stand-alone price for the increase in scope and any appropriate adjustments to that stand- alone price to reflect the circumstances of the particular contract.