Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 159 舜宇光學科技（集團）有限公司 • 2023 年報 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND MATERIAL ACCOUNTING POLICY INFORMATION (Continued) 3.2Ma t er i a l account i ng po l i cy i n forma t i on (Continued) Leases (Continued) The Group as a lessee Allocation of consideration to components of a contract For a contract that contains a lease component and one or more additional lease or non-lease components, the Group allocates the consideration in the 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 applies practical expedient not to separate non- lease components from lease component, and instead account for the lease component and any associated non- lease components as a single lease component. Short-term leases and leases of low-value assets The Group applies the short-term lease recognition exemption to leases of office, staff dormitories that have a lease term of 12 months or less from the commencement date and do not contain a purchase option. It also applies the recognition exemption for lease of low-value assets. Lease payments on short-term leases and leases of low-value assets are recognised as expense on a straight-line basis or another systematic basis over the lease term. 3. 綜合財務報表之編製基準及 重大會計政策資料（續） 3.2 重大會計政策資料（續） 租賃（續） 本集團作為承租人 分配代價至合約的組成部分 對於包含一項租賃組成部分及一項或 多項額外租賃或非租賃部分之合約而 言，本集團根據租賃組成部分的相對 獨立價格及非租賃組成部分的獨立價 格總和，將合約代價分配至各租賃組 成部分。 本集團應用實際權宜方法不從租賃組 成部分中分拆非租賃組成部分，而是 將各租賃組成部分及任何相關非租賃 組成部分作為單一租賃組成部分入賬。 短期租賃及低價值資產租賃 對於租期自開始日期起計為 1 2 個月 或以內且並無包含購買選擇權的辦公 室、員工宿舍租賃，本集團應用短期 租賃確認豁免。本集團亦對低價值資 產租賃應用確認豁免。短期租賃及低 價值資產租賃的租賃付款按直線基準 或另一系統化基準於租期內確認為開 支。