貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） 二零一九年年報 貿易通電子貿易有限公司 111 1 主要會計政策（續） (c) 會計政策變動（續） 《香港財務報告準則》第 16 號， 租賃 （續） 有關過往會計政策變動的性質和影響及 所採用的過渡性選擇的進一步詳情載列 如下： a. 租賃的新定義 租賃定義的變動主要與控制權的概 念有關。《香港財務報告準則》第 16 號根據客戶是否在某一時段內控制 已識別資產的使用（其可由指定使 用量釐定）而對租賃作出定義。當客 戶有權指示可識別資產的用途以及 從該用途中獲得絕大部分經濟利益 時，即表示擁有控制權。 本集團僅將《香港財務報告準則》第 16 號租賃的新定義應用於二零一九 年一月一日或之後訂立或更改的合 約。就於二零一九年一月一日前訂 立的合約而言，本集團已採用過渡 實際權宜方法融入現有安排屬或包 含租賃的先前評估。因此，先前根 據《香港會計準則》第 17 號評估為租 賃的合約繼續作為《香港財務報告 準則》第 16 號項下租賃入賬，而先前 評估為非租賃服務安排的合約繼續 入賬為執行合約。 1 Significant accounting policies (Continued) (c) Changes in accounting policies (Continued) HKFRS 16, Leases (Continued) Further details of the nature and effect of the changes to previous accounting policies and the transition options applied are set out below: a. New definition of a lease The change in the definition of a lease mainly relates to the concept of control. HKFRS 16 defines a lease on the basis of whether a customer controls the use of an identified asset for a period of time, which may be determined by a defined amount of use. Control is conveyed where the customer has both the right to direct the use of the identified asset and to obtain substantially all of the economic benefits from that use. The Group applies the new definition of a lease in HKFRS 16 only to contracts that were entered into or changed on or after 1 January 2019. For contracts entered into before 1 January 2019, the Group has used the transitional practical expedient to grandfather the previous assessment of which existing arrangements are or contain leases. Accordingly, contracts that were previously assessed as leases under HKAS 17 continue to be accounted for as leases under HKFRS 16 and contracts previously assessed as non-lease service arrangements continue to be accounted for as executory contracts.