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 124 1 主要會計政策（續） (j) 租賃資產 於合約起始時，本集團評估合約是否屬 於或包含租賃。倘合約賦予權利於一段 時間控制使用已識別資產以換取代價， 則該合約屬於或包含租賃。倘客戶具有 權利指示使用已識別資產，並自該使用 取得絕大部分經濟利益時，則獲賦予控 制權。 (i) 作為承租人 (A) 自二零一九年一月一日起適用 的政策 當合約包含租賃部分及非租賃 部分，本集團選擇不區分非租 賃部分及將各租賃部分及任何 關聯非租賃部分入賬列為所有 租賃的單一租賃部分。 於租賃開始日期，本集團確認 使用權資產及租賃負債，惟租 期為 12 個月或以下的短期租賃 及低值資產的租賃除外，就本 集團而言主要為辦公室設備。 倘本集團就低值資產訂立租 賃，則本集團決定是否按個別 租賃基準將租賃資本化。與該 等未資本化租賃相關的租賃付 款於租期按系統基準確認為開 支。 當租賃已資本化，租賃負債初 步按租期應付租賃付款現值確 認，並按租賃中所隱含的利率 貼現，或倘該利率不能輕易釐 定，則以相關遞增借款利率貼 現。於初步確認後，租賃負債 按攤銷成本計量，而利息開支 則採用實際利率法計算。並非 取決於指數或費率的可變租賃 付款不會納入租賃負債計量， 故於其產生的會計期間自損益 扣除。 1 Significant accounting policies (Continued) (j) Leased assets At inception of a contract, the Group assesses whether the contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. 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. (i) As a lessee (A) Policy applicable from 1 January 2019 Where the contract contains lease component(s) and non-lease component(s), the Group has elected not to separate non-lease components and accounts for each lease component and any associated non-lease components as a single lease component for all leases. At the lease commencement date, the Group recognises a right-of-use asset and a lease liability, except for short-term leases that have a lease term of 12 months or less and leases of low-value assets which, for the Group are primarily office equipment. When the Group enters into a lease in respect of a low-value asset, the Group decides whether to capitalise the lease on a lease-by-lease basis. The lease payments associated with those leases which are not capitalised are recognised as an expense on a systematic basis over the lease term. Where the lease is capitalised, the lease liability is initially recognised at the present value of the lease payments payable over the lease term, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, using a relevant incremental borrowing rate. After initial recognition, the lease liability is measured at amortised cost and interest expense is calculated using the effective interest method. Variable lease payments that do not depend on an index or rate are not included in the measurement of the lease liability and hence are charged to profit or loss in the accounting period in which they are incurred.