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 162 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 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) 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. 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 assets. 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. 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） 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。 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，以對租賃負債進行重新計量。 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。