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 161 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 (Continued) Refundable rental deposits Refundable rental deposits paid are accounted under HKFRS 9 and initially measured at fair value. Adjustments to fair value at initial recognition are considered as additional lease payments and included in the cost of right-of-use assets. 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. 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. 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（續） 可退回租賃按金 已支付的可退回租賃按金根據香港財 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 被視為額外的租賃付款，並包括在使 用權資產成本中。 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。 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。