貿易通2019年中報

33 貿易通電子貿易有限公司  二零一九年中期報告 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） (a) 會計政策變動（續） (ii) 承租人會計處理方法（續） 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。 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。 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。 2 Changes in accounting policies (Continued) HKFRS 16, Leases (Continued) (a) Changes in the accounting policies (Continued) (ii) Lessee accounting (Continued) 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. 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. 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.