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178
Tradelink Electronic Commerce Limited
Annual Report 2017
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
32
截至二零一七年十二月三十一
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
誠如
附註
1(j)
所披露，目前本集團將租約分類
為經營租賃，視乎租約分類而定。本集團與
承租人訂立租約。
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（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，於二零一七年十二月三十一
日，本集團於不可撤銷經營租約項下就物業
的未來最低租賃款項將合共達港幣
470,000
元，須於報告日期後一年內支付。因此，一
旦採納《香港財務報告準則》第
16
號，倘本集
團重訂租賃協議而租賃期超過
12
個月，未來
最低租賃付款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。
《香港財務報告準則》第
16
號於二零一九年一
月一日或之後開始的年度期間生效。本集團
已決定不會於其二零一八年的綜合財務報表
中提早採納《香港財務報告準則》第
16
號。
32 Possible impact of amendments, new
standards and interpretations issued but
not yet ef fec t i ve for the annua l
accounting period ended 31 December
2017 (Continued)
HKFRS 16, Leases
As disclosed in
Note 1(j)
, currently the Group classifies leases into
operating leases depending on the classification of the lease. The
Group enters into some leases as the lessee.
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 2017 the Group’s future minimum lease payments under
non-cancellable operating leases amount to HK$470,000 for
properties, which is payable within 1 year after the reporting date.
If the Group renews the lease agreement with lease term more than
12 months, the future minimum lease payment 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.
HKFRS 16 is effective for annual periods beginning on or after 1
January 2019. The Group has decided not to early adopt HKFRS 16
in its 2018 consolidated financial statements.