貿易通 2020 年年報

126 Notes to the Financial Statements (Continued) 財務報表附註（續） Tradelink Electronic Commerce Limited Annual Report 2020 1 主要會計政策（續） (j) 租賃資產（續） (i) 作為承租人（續） 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。 當租賃範圍發生變化，或租賃 代價原本並未於並非以單獨租 賃列賬的租賃合約中計提（「租 賃修改」），則租賃負債亦重新 計量。在此情況下，根據經修 訂的租賃付款及租賃期限，在 修改生效日期使用經修訂貼現 率重新計量租賃負債。唯一例 外是因 COVID-19 疫情而直接 產生並符合《香港財務報告準 則》第 16 號 租賃 第 46B 段規定 的條件的任何租金優惠。 本集團於綜合財務狀況表內 「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。 1 Significant accounting policies (Continued) (j) Leased assets (Continued) (i) As a lessee (Continued) 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. The lease liability is also remeasured when there is a change in the scope of a lease or the consideration for a lease that is not originally provided for in the lease contract (“lease modification”) that is not accounted for as a separate lease. In this case the lease liability is remeasured based on the revised lease payments and lease term using a revised discount rate at the effective date of the modification. The only exceptions are any rent concessions which arose as a direct consequence of the COVID-19 pandemic and which satisfied the conditions set out in paragraph 46B of HKFRS 16 Leases . The Group presents right-of-use assets in ‘property, plant and equipment’ and presents lease liabilities in “other payables” in the consolidated statement of financial position.