Annual Report 2021

166 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） 租賃修改（續） 就未作為一項單獨租賃入賬的租賃修 改而言，本集團基於透過使用修改生 效日期的經修訂貼現率貼現經修訂租 賃付款的經修改租賃的租期重新計量 租賃負債。 本集團通過對相關使用權資產進行相 應調整，以對租約負債進行重新計 量。當經修改合約包含租約成份以及 一個或多個額外租約或非租約成份 時，本集團根據租約成份的相對獨立 價格及非租約成份的總獨立價格，將 經修改合約中的代價分配至每個租約 成份。 本集團作為出租人 租賃的分類及計量 本集團作為出租人的租賃分類為融資 租賃或經營租賃。當租賃的條款實質 上將與相關資產所有權相關的所有風 險及回報轉讓予承租人時，該項合同 被分類為融資租賃。所有其他租賃應 分類為經營租賃。 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 modifications (Continued) For a lease modification that is not accounted for as a separate lease, the Group remeasures the lease liability based on the lease term of the modified lease by discounting the revised lease payments using a revised discount rate at the effective date of the modification. The Group accounts for the remeasurement of lease liabilities by making corresponding adjustments to the relevant right- of-use asset. When the modified contract contains a lease component and one or more additional lease or non-lease components, the Group allocates the consideration in the modified contract to each lease component on the basis of the relative stand-alone price of the lease component and the aggregate stand-alone price of the non-lease components. The Group as a lessor Classification and measurement of leases Leases for which the Group is a lessor are classified as finance or operating leases. Whenever the terms of the lease transfer substantially all the risks and rewards incidental to ownership of an underlying asset to the lessee, the contract is classified as a finance lease. All other leases are classified as operating leases.