貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） Tradelink Electronic Commerce Limited Annual Report 2019 112 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） b. 承租人會計處理方法及過渡影響 《香港財務報告準則》第 16 號剔除先 前《香港會計準則》第 17 號要求承租 人將租賃分類為經營租賃或融資租 賃的規定。反之，當本集團為承租 人，其須將所有租賃資本化，包括 先前根據《香港會計準則》第 17 號分 類為經營租賃的租賃，惟該等短期 租賃及低價值資產租賃除外。就本 集團而言，誠如 附註 14 所披露，該 等新資本化租賃主要涉及物業、廠 房及設備。有關本集團應用承租人 會計處理方法的闡釋，見 附註 1(j) 。 於過渡至《香港財務報告準則》第 16 號當日（即二零一九年一月一日）， 本集團就先前分類為經營租賃的租 賃按餘下租賃付款現值釐定餘下租 期及計量租賃負債，並已使用二零 一九年一月一日的相關遞增借款利 率進行貼現。用於釐定餘下租賃付 款現值的遞增借款利率的加權平均 數為 3.56% 。 為緩解《香港財務報告準則》第 16 號 的過渡，本集團於首次應用《香港財 務報告準則》第 16 號當日採用下列 確認豁免及可行權宜方法︰ (i) 本集團已選擇不就租賃（其餘下 租期於首次採納《香港財務報告 準則》第 16 號當日起計 12 個月 內屆滿（即租期於二零一九年 十二月三十一日或之前完結）） 確認租賃負債及使用權資產採 納《香港財務報告準則》第 16 號 的規定；及 (ii) 於計量首次應用《香港財務報告 準則》第 16 號當日的租賃負債 時，本集團對具有合理類似特 徵的租賃組合使用單一貼現率 （例如，在類似經濟環境下就類 似分類的相關資產採用與餘下 租期類似的租賃）。 1 Significant accounting policies (Continued) (c) Changes in accounting policies (Continued) HKFRS 16, Leases (Continued) b. Lessee accounting and transitional impact HKFRS 16 eliminates the requirement for a lessee to classify leases as either operating leases or finance leases, as was previously required by HKAS 17. Instead, the Group is required to capitalise all leases when it is the lessee, including leases previously classified as operating leases under HKAS 17, other than those short-term leases and leases of low-value assets. As far as the Group is concerned, these newly capitalised leases are primarily in relation to property, plant and equipment as disclosed in Note 14 . For an explanation of how the Group applies lessee accounting, see Note 1(j) . At the date of transition to HKFRS 16 (i.e. 1 January 2019), the Group determined the length of the remaining lease terms and measured the lease liabilities for the leases previously classified as operating leases at the present value of the remaining lease payments, discounted using the relevant incremental borrowing rates as at 1 January 2019. The weighted average of the incremental borrowing rates used for determination of the present value of the remaining lease payments was 3.56%. To ease the transition to HKFRS 16, the Group applied the following recognition exemption and practical expedients at the date of initial application of HKFRS 16: (i) the Group elected not to apply the requirements of HKFRS 16 in respect of the recognition of lease liabilities and right-of-use assets to leases for which the remaining lease term ends within 12 months from the date of initial application of HKFRS 16, i.e. where the lease term ends on or before 31 December 2019; and (ii) when measuring the lease liabilities at the date of initial application of HKFRS 16, the Group applied a single discount rate to a portfolio of leases with reasonably similar characteristics (such as leases with a similar remaining lease term for a similar class of underlying asset in a similar economic environment).