152 / 159
Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
150
Notes to the Financial Statements
財務報表附註
32 Possible impact of amendments, new standards
and interpretations issued but not yet effective
for the annual accounting period ended 31
December 2016 (continued)
HKFRS 16, Leases (continued)
Once HKFRS 16 is adopted, lessees will no longer distinguish between
finance leases and operating leases. Instead, subject to practical
expedients, lessees will account for all leases in a similar way to current
finance lease accounting, i.e. at the commencement date of the lease the
lessee will recognise and measure a lease liability at the present value of
the minimum future lease payments and will recognise a corresponding
“right-of-use” asset. After initial recognition of this asset and liability, the
lessee will recognise interest expense accrued on the outstanding balance
of the lease liability, and the depreciation of the right-of-use asset, instead
of the current policy of recognising rental expenses incurred under
operating leases on a systematic basis over the lease term. As a practical
expedient, the lessee can elect not to apply this accounting model to
short-term leases (i.e. where the lease term is 12 months or less) and
to leases of low-value assets, in which case the rental expenses would
continue to be recognised on a systematic basis over the lease term.
HKFRS 16 will primarily affect the Group’s accounting as a lessee of
leases for properties which are currently classified as operating leases.
The application of the new accounting model is expected to lead to an
increase in both assets and liabilities and to impact on the timing of the
expense recognition in the statement of profit or loss over the period of
the lease. As disclosed in
Note 27(b)
, at 31 December 2016 the Group’s
future minimum lease payments under non-cancellable operating leases
amount to HK$875,000 for properties, the part of which is payable
either between 1 and 5 years after the reporting date. Some of these
amounts may therefore need to be recognised as lease liabilities, with
corresponding right-of-use assets, once HKFRS 16 is adopted. The Group
will need to perform a more detailed analysis to determine the amounts
of new assets and liabilities arising from operating lease commitments
on adoption of HKFRS 16, after taking into account the applicability
of the practical expedient and adjusting for any leases entered into or
terminated between now and the adoption of HKFRS 16 and the effects
of discounting.
The Group is considering whether to adopt HKFRS 16 before its effective
date of 1 January 2019. However, early adoption of HKFRS 16 is only
permitted if this is no earlier than the adoption of HKFRS 15. It is
therefore unlikely that HKFRS 16 will be adopted before the effective date
of HKFRS 15, being 1 January 2018.
32
截至二零一六年十二月三十一日
止年度會計期間已頒佈但尚未生
效的修訂、新準則及詮釋可能產
生的影響（續）
《香港財務報告準則》第
16
號，租賃（續）
一旦採納《香港財務報告準則》第
16
號，承租人將不再
區分融資租賃及經營租賃。相反，受可行權宜方法的
規限，承租人將按與現有融資租賃會計處理方法類似
的方式將所有租約入賬，即於租約開始日期，承租人
將按日後最低租賃付款的現值確認及計量租賃負債，
及將確認相應的「使用權」資產。於初步確認該資產及
負債後，承租人將確認租賃負債結餘所產生的利息開
支及使用權資產折舊，而非根據現有政策於租期內按
系統基準確認根據經營租約所產生的租賃開支。作為
一項可行權宜方法，承租人可選擇不將此會計模式應
用於短期租賃（即租期為
12
個月或以下）及低價值資產
的租賃，於該等情況下，租金開支將繼續於租期內按
系統基準確認。
《香港財務報告準則》第
16
號將主要影響本集團作為租
約承租人就物業、廠房及設備（現時分類為經營租約）
的會計處理方法。預期應用新會計模式將導致資產及
負債均有所增加，及影響租期內於損益表確認開支的
時間。誠如
附註
27(b)
所披露，於二零一六年十二月
三十一日，本集團於不可撤銷經營租約項下就物業及
其他資產的未來最低租賃款項將合共達港幣
875,000
元，大部分須於報告日期後一至五年內支付。因此，
一旦採納《香港財務報告準則》第
16
號，若干該等款項
可能須按照相應使用權資產確認為租賃負債。經考慮
實際權益方法的適用性及調整現時與採納《香港財務報
告準則》第
16
號之間訂立或終止的任何租約及貼現影響
後，本集團將須進行更為詳細的分析以釐定於採納《香
港財務報告準則》第
16
號時經營租約承擔所產生的新資
產及負債的金額。
本集團正考慮於二零一九年一月一日，《香港財務報告
準則》第
16
號生效前採納，然而僅有提早採納《香港財
務報告準則》第
15
號才允許提早採納《香港財務報告準
則》第
16
號，因此《香港財務報告準則》第
16
號不太可能
於《香港財務報告準則》第
15
號生效日期二零一八年一
月一日前採納。