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 193 27 承擔（續） (b) 經營租賃 於二零一八年十二月三十一日，根據不 可撤銷經營租賃，就應付物業租金於未 來應付的最低租金付款總額如下： 本集團為有關多項物業及根據以往根據 《香港會計準則》第 17 號分類為經營租賃 的租賃持有的廠房及機器以及辦公室設 備項目的承租人。本集團已使用經修訂 追溯方法首次應用《香港財務報告準則》 第 16 號。根據此方法，本集團調整於二 零一九年一月一日的期初結餘，以確認 有 關 該 等 租 賃 的 租 賃 負 債（見 附 註 1(c) ）。自二零一九年一月一日起，未來 租賃付款乃根據 附註 1(j) 所載的政策於財 務狀況表內確認為租賃負債，而有關本 集團未來租賃付款的詳情披露於 附註 21 (d) 。 27 Commitments (Continued) (b) Operating leases As at 31 December 2018, the total future minimum lease payments under non-cancellable operating leases in respect of property rentals are payable as follows: 2018 二零一八年 HK$’000 港幣千元 Within one year 一年內 688 More than one year but within five years 一年後但五年內 327 1,015 The Group is the lessee in respect of a number of properties and items of plant and machinery and office equipment held under leases which were previously classified as operating leases under HKAS 17. The Group has initially applied HKFRS 16 using the modified retrospective approach. Under this approach, the group adjusted the opening balances as at 1 January 2019 to recognise lease liabilities relating to these leases (see Note 1(c) ). From 1 January 2019 onwards, future lease payments are recognised as lease liabilities in the statement of financial position in accordance with the policies set out in Note 1(j) , and the details regarding the group’s future lease payments are disclosed in Note 21 (d) .