貿易通2019年中報

35 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） (c) 過渡影響（續） 下表載列於 附註 19(b) 披露於二零一八年 十二月三十一日的經營租賃承擔與於二零 一九年一月一日確認的租賃負債的年初結 餘的對賬： 與先前分類為經營租賃的租賃相關的使用 權資產已確認，其金額相等於餘下租賃負 債的已確認金額，並於二零一八年十二月 三十一日通過財務狀況表內確認的與該租 賃相關的任何預付或應計租賃付款金額進 行調整。 於二零一八年十二月三十一日，本集團並 無先前分類為融資租賃的租賃。 本集團於財務狀況表的「物業、廠房及設 備」呈列使用權資產，並於「其他應付款項」 呈列租賃負債。 2 Changes in accounting policies (Continued) HKFRS 16, Leases (Continued) (c) Transitional impact (Continued) The following table reconciles the operating lease commitments as disclosed in Note 19(b) as at 31 December 2018 to the opening balance for lease liabilities recognised as at 1 January 2019: 1 January 2019 二零一九年 一月一日 HK$’000 港幣千元 Operating lease commitments at 31 December 2018 於二零一八年十二月三十一日的經營 租賃承擔 1,015 Less: commitments relating to leases exempt from capitalisation: 減：有關豁免資本化租賃的承擔： — short-term leases and other leases with remaining lease term ending on or before 31 December 2019 — 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 (178) 837 Less: total future interest expenses 減：未來利息開支總額 (23) Present value of remaining lease payments, discounted using the incremental borrowing rate at 1 January 2019 and total lease liabilities recognised at 1 January 2019 剩餘租賃付款的現值（使用於二零一九 年一月一日的遞增借款利率貼現） 及於二零一九年一月一日確認的租 賃負債總額 814 The right-of-use assets in relation to leases previously classified as operating leases have been recognised at an amount equal to the amount recognised for the remaining lease liabilities, adjusted by the amount of any prepaid or accrued lease payments relating to that lease recognised in the statement of financial position at 31 December 2018. As at 31 December 2018, the Group had no leases previously classified as finance leases. The Group presents right-of-use assets in “property, plant and equipment” and presents lease liabilities in “other payables” in the statement of financial position.