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 163 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 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. 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. 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。 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。