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 113 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（續） 下表載列於 附註 27(b) 披露於二零 一八年十二月三十一日的經營租賃 承擔與於二零一九年一月一日確認 的租賃負債的年初結餘的對賬： 1 Significant accounting policies (Continued) (c) Changes in accounting policies (Continued) HKFRS 16, Leases (Continued) b. Lessee accounting and transitional impact (Continued) The following table reconciles the operating lease commitments as disclosed in Note 27(b) as at 31 December 2018 to the opening balance for lease liabilities recognised as at 1 January 2019: 1 January 2019 二零一九年 一月一日 HK$’000 港幣千元 Operating lease commitments at 31 December 2018 於二零一八年十二月三十一日的經 營租賃承擔 1,015 Less: commitments relating to leases exempt from capitalisation: 減：有關豁免資本化租賃的承擔： — short-term leases and other leases with remaining lease term ending on or before 31 December 2019 — 短期租賃及剩餘租期於 二零一九年十二月 三十一日或之前結束的 其他租賃 (178) 837 Less: total future interest expenses 減：未來利息開支總額 (23) Present value of remaining lease payments, discounted using the incremental borrowing rate at 1 January 2019 and total lease liabilities recognised at 1 January 2019 剩餘租賃付款的現值（使用於二零 一九年一月一日的遞增借款利率貼 現）及於二零一九年一月一日確認 的租賃負債總額 814