貿易通2019年中報

32 Tradelink Electronic Commerce Limited  Interim Report 2019 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） For the six months ended 30 June 2019 截至二零一九年六月三十日止六個月 2 會計政策變動（續） 《香港財務報告準則》第 16 號， 租賃 （續） 有關過往會計政策變動的性質和影響及所採用的 過渡性選擇的進一步詳情載列如下： (a) 會計政策變動 (i) 租賃的新定義 租賃定義的變動主要與控制權的概 念有關。《香港財務報告準則》第 16 號根據客戶是否在某一時段內控制 已識別資產的使用（其可由指定使用 量釐定）而對租賃作出定義。當客戶 有權指示可識別資產的用途以及從 該用途中獲得絕大部分經濟利益 時，即表示擁有控制權。 本集團僅將《香港財務報告準則》第 16 號租賃的新定義應用於二零一九 年一月一日或之後訂立或更改的合 約。就於二零一九年一月一日前訂 立的合約而言，本集團已採用過渡 實際權宜方法融入現有安排屬或包 含租賃的先前評估。 因此，先前根據《香港會計準則》第 17 號評估為租賃的合約繼續作為《香 港財務報告準則》第 16 號項下租賃入 賬，而先前評估為非租賃服務安排 的合約繼續入賬為執行合約。 (ii) 承租人會計處理方法 《香港財務報告準則》第 16 號剔除先 前《香港會計準則》第 17 號要求承租 人將租賃分類為經營租賃或融資租 賃的規定。反之，當本集團為承租 人，其須將所有租賃資本化，包括 先前根據《香港會計準則》第 17 號分 類為經營租賃的租賃，惟該等短期 租賃及低價值資產租賃除外。誠如 附註 11 所披露，就本集團而言，該 等新資本化租賃主要涉及物業、廠 房及設備。 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。 倘本集團就低價值資產訂立租賃， 則本集團決定是否按個別租賃基準 將租賃資本化。就本集團而言，低 價值資產一般為辦公室設備。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。 2 Changes in accounting policies (Continued) HKFRS 16, Leases (Continued) Further details of the nature and effect of the changes to previous accounting policies and the transition options applied are set out below: (a) Changes in the accounting policies (i) New definition of a lease The change in the definition of a lease mainly relates to the concept of control. HKFRS 16 defines a lease on the basis of whether a customer controls the use of an identified asset for a period of time, which may be determined by a defined amount of use. 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. The Group applies the new definition of a lease in HKFRS 16 only to contracts that were entered into or changed on or after 1 January 2019. For contracts entered into before 1 January 2019, the Group has used the transitional practical expedient to grandfather the previous assessment of which existing arrangements are or contain leases. Accordingly, contracts that were previously assessed as leases under HKAS 17 continue to be accounted for as leases under HKFRS 16 and contracts previously assessed as non- lease service arrangements continue to be accounted for as executory contracts. (ii) Lessee accounting HKFRS 16 eliminates the requirement for a lessee to classify leases as either operating leases or finance leases, as was previously required by HKAS 17. Instead, the Group is required to capitalise all leases when it is the lessee, including leases previously classified as operating leases under HKAS 17, other than those short-term leases and leases of low-value assets. As far as the Group is concerned, these newly capitalised leases are primarily in relation to property, plant and equipment as disclosed in Note 11 . 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. 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. For the Group, low-value assets are typically office equipment. The lease payments associated with those leases which are not capitalised are recognised as an expense on a systematic basis over the lease term.