貿易通2019年中報

34 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） (b) 應用上述會計政策時作出的重大會 計判斷及估計不明朗因素來源 (i) 釐定租賃期 誠如上述會計政策所闡述，租賃負 債以租賃期內應付租賃付款的現值 進行初步確認。於開始日期釐定包 含本集團可行使的續租權的租賃租 期時，本集團會評估行使續租權的 可能性，並考慮到所有能形成經濟 誘因促使本集團行使續租權的相關 事實及情況（包括有利條款、已作出 租賃裝修及該相關資產對本集團經 營的重要性）。倘發生重大事件或情 況出現重大變動而該等事件或變動 受本集團控制，則將重新評估租賃 期。租賃期的任何延長或縮短均會 影響於未來年度確認的租賃負債及 使用權資產金額。 (c) 過渡影響 於過渡至《香港財務報告準則》第 16 號當日 （即二零一九年一月一日），本集團就先前 分類為經營租賃的租賃按餘下租賃付款現 值釐定餘下租期及計量租賃負債，並已使 用二零一九年一月一日的相關遞增借款利 率進行貼現。用於釐定餘下租賃付款現值 的遞增借款利率的加權平均數為 3.56% 。 為緩解《香港財務報告準則》第 16 號的過 渡，本集團於首次應用《香港財務報告準 則》第 16 號當日採用下列確認豁免及可行權 宜方法︰ (i) 本集團已選擇不就租賃（其餘下租期 於首次應用《香港財務報告準則》第 16 號當日起計 12 個月內屆滿（即租期 於二零一九年十二月三十一日或之 前完結））確認租賃負債及使用權資 產應用《香港財務報告準則》第 16 號 的規定；及 (ii) 於計量首次應用《香港財務報告準 則》第 16 號當日得租賃負債時，本集 團對具有合理類似特徵的租賃組合 使用單一貼現率（例如，在類似經濟 環境下就類似分類的相關資產採用 與餘下租期類似的租賃）。 2 Changes in accounting policies (Continued) HKFRS 16, Leases (Continued) (b) Critical accounting judgements and sources of estimation uncertainty in applying the above accounting policies (i) Determining the lease term As explained in the above accounting policies, the lease liability is initially recognised at the present value of the lease payments payable over the lease term. In determining the lease term at the commencement date for leases that include renewal options exercisable by the Group, the Group evaluates the likelihood of exercising the renewal options taking into account all relevant facts and circumstances that create an economic incentive for the Group to exercise the option, including favourable terms, leasehold improvements undertaken and the importance of that underlying asset to the Group’s operation. The lease term is reassessed when there is a significant event or significant change in circumstance that is within the Group’s control. Any increase or decrease in the lease term would affect the amount of lease liabilities and right-of-use assets recognised in future years. (c) Transitional impact At the date of transition to HKFRS 16 (i.e. 1 January 2019), the Group determined the length of the remaining lease terms and measured the lease liabilities for the leases previously classified as operating leases at the present value of the remaining lease payments, discounted using the relevant incremental borrowing rates at 1 January 2019. The weighted average of the incremental borrowing rates used for determination of the present value of the remaining lease payments was 3.56%. To ease the transition to HKFRS 16, the Group applied the following recognition exemption and practical expedients at the date of initial application of HKFRS 16: (i) the Group elected not to apply the requirements of HKFRS 16 in respect of the recognition of lease liabilities and right-of- use assets to leases for which the remaining lease term ends within 12 months from the date of initial application of HKFRS 16, i.e. where the lease term ends on or before 31 December 2019; and (ii) when measuring the lease liabilities at the date of initial application of HKFRS 16, the Group applied a single discount rate to a portfolio of leases with reasonably similar characteristics (such as leases with a similar remaining lease term for a similar class of underlying asset in a similar economic environment).