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 162 14 物業、廠房及設備（續） (b) 使用權資產（續） 就租賃在損益內確認的開支項目分析如 下： 附註： 本集團使用經修訂追溯法首次採納 《香港財務報告準則》第 16 號，並調 整於二零一九年一月一日的期初結 餘，以確認有關以往根據《香港會計 準則》第 17 號分類為經營租賃的租 賃之使用權資產。於二零一九年一 月一日首次確認使用權資產後，本 集團（作為承租人）須確認使用權資 產的折舊，而非按以往政策按直線 法於租期內確認根據經營租賃產生 的租金開支。根據此方法，並無重 列比較資料。見附註 1(c) 。 14 Property, plant and equipment (Continued) (b) Right-of-use assets (Continued) The analysis of expense items in relation to leases recognised in profit or loss is as follows: 2019 2018 二零一九年 二零一八年 (Note) （附註） HK$’000 HK$’000 港幣千元 港幣千元 Depreciation charge of right-of-use assets by class of underlying asset: 使用權資產按相關資產類 別劃分的折舊支出： Ownership interests in leasehold land and building 租賃土地及樓宇的擁有權 權益 1,805 1,805 Other properties leased for own use 租賃作自用的其他物業 500 — Platform hardware and software, computer and office equipment, carried at depreciated cost 平台硬件及軟件、電腦及 辦公室設備，按折舊成 本列賬 120 — 2,425 1,805 Interest on lease liabilities 租賃負債利息 38 — Expense relating to short-term leases and other leases with remaining lease term ending on or before 31 December 2019 有關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 其他租賃的開支 235 — Expense relating to leases of low-value assets, excluding short-term leases of low-value assets 有關低值資產租賃的開 支，不包括低值資產的 短期租賃 78 — Total minimum lease payments for leases previously classified as operating leases under HKAS 17 以往根據《香港會計準則》 第 17 號分類為經營租賃 的租賃之最低租賃付款 總額 — 1,415 Note: The group has initially applied HKFRS 16 using the modified retrospective approach and adjusted the opening balances as at 1 January 2019 to recognise right-of-use assets relating to leases which were previously classified as operating leases under HKAS 17. After initial recognition of right-of-use assets as at 1 January 2019, the Group as a lessee is required to recognise the depreciation of right-of-use assets, instead of the previous policy of recognising rental expenses incurred under operating leases on a straight-line basis over the lease term. Under this approach, the comparative information is not restated. See Note 1(c).