Annual Report 2021

167 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） 本集團作為出租人（續） 租賃的分類及計量（續） 經營租賃之租金收入於相關租期內以 直線法在損益中確認。於協商及安排 經營租賃時引致之初步直接成本乃加 至租賃資產之賬面值，有關成本於租 賃期內按直線法確認為開支。 可退回租賃按金 已收可退回租賃按金按香港財務報告 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 為承租人的額外租賃付款。 租賃修改 不屬於原始條款和條件部分的租賃合 約的變更將作為租賃修改入賬，包括 透過諒解或減租提供租賃優惠。 本集團自修改生效之日起將經營租賃 的變更作為新租賃入賬，並將與原始 租賃有關的任何預付款或應計租賃付 款作為新租賃的租賃付款的一部分。 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 lessor (Continued) Classification and measurement of leases (Continued) Rental income from operating leases is recognised in profit or loss on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset, and such costs are recognised as an expense on a straight-line basis over the lease term. Refundable rental deposits Refundable rental deposits received are accounted for under HKFRS 9 and initially measured at fair value. Adjustments to fair value at initial recognition are considered as additional lease payments from lessees. Lease modification Changes in considerations of lease contracts that were not part of the original terms and conditions are accounted for as lease modifications, including lease incentives provided through forgiveness or reduction of rentals. The Group accounts for a modification to an operating lease as a new lease from the effective date of the modification, considering any prepaid or accrued lease payments relating to the original lease as part of the lease payments for the new lease.