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 125 1 主要會計政策（續） (j) 租賃資產（續） (i) 作為承租人（續） (A) 自二零一九年一月一日起適用 的政策（續） 於資本化租賃時確認的使用權 資產初步按成本計量，其中包 括租賃負債的初始金額，加上 於開始日期或之前作出的任何 租賃付款以及任何所產生的初 始直接成本。倘適用，使用權 資產的成本亦包括拆卸及移除 相關資產或還原相關資產或該 資產所在工地而產生的估計成 本，按其現值貼現並扣減任何 所收的租賃優惠。使用權資產 隨後按成本減累計折舊及減值 虧損列賬（見 附註 1(e) 及 1(k)(ii) ）。 倘指數或利率變化引致未來租 賃付款出現變動，或本集團預 期根據剩餘價值擔保應付的估 計金額產化變化，或就本集團 是否合理確定將行使購買、續 租或終止選擇權的有關重新評 估產生變化，則租賃負債將重 新計量。倘以這種方式重新計 量租賃負債，則應當對使用權 資產的賬面值進行相應調整， 而倘使用權資產的賬面值已調 減至零，則應於損益列賬。 本集團於財務狀況表內「物業、 廠房及設備」呈列使用權資產， 並於「其他應付款項」呈列租賃 負債。 1 Significant accounting policies (Continued) (j) Leased assets (Continued) (i) As a lessee (Continued) (A) Policy applicable from 1 January 2019 (Continued) The right-of-use asset recognised when a lease is capitalised is initially measured at cost, which comprises the initial amount of the lease liability plus any lease payments made at or before the commencement date, and any initial direct costs incurred. Where applicable, the cost of the right-of- use assets also includes an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, discounted to their present value, less any lease incentives received. The right-of-use asset is subsequently stated at cost less accumulated depreciation and impairment losses (see Notes 1(e) and 1(k)(ii) ). The lease liability is remeasured when there is a change in future lease payments arising from a change in an index or rate, or there is a change in the Group’s estimate of the amount expected to be payable under a residual value guarantee, or there is a change arising from the reassessment of whether the group will be reasonably certain to exercise a purchase, extension or termination option. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset, or is recorded in profit or loss if the carrying amount of the right-of- use asset has been reduced to zero. The Group presents right-of-use assets in ‘property, plant and equipment’ and presents lease liabilities in “other payables” in the statement of financial position.