貿易通 2021 年年報

132 Tradelink Electronic Commerce Limited Annual Report 2021 Notes to the Financial Statements (Continued) 財務報表附註（續） 1 主要會計政策（續） (j) 租賃資產（續） (i) 作為承租人（續） 於租賃開始日期，本集團確認 使用權資產及租賃負債，惟租 期為 12 個月或以下的短期租賃 及低值資產的租賃除外，就本 集團而言主要為辦公室設備。 倘本集團就低值資產訂立租 賃，則本集團決定是否按個別 租賃基準將租賃資本化。與該 等未資本化租賃相關的租賃付 款於租期按系統基準確認為開 支。 當租賃已資本化，租賃負債初 步按租期應付租賃付款現值確 認，並按租賃中所隱含的利率 貼現，或倘該利率不能輕易釐 定，則以相關遞增借款利率貼 現。於初步確認後，租賃負債 按攤銷成本計量，而利息開支 則採用實際利率法計算。並非 取決於指數或費率的可變租賃 付款不會納入租賃負債計量， 故於其產生的會計期間自損益 扣除。 於資本化租賃時確認的使用權 資產初步按成本計量，其中包 括租賃負債的初始金額，加上 於開始日期或之前作出的任何 租賃付款以及任何所產生的初 始直接成本。倘適用，使用權 資產的成本亦包括拆卸及移除 相關資產或還原相關資產或該 資產所在工地而產生的估計成 本，按其現值貼現並扣減任何 所收的租賃優惠。使用權資產 隨後按成本減累計折舊及減 值虧損列賬（見 附註 1(e) 及 1(k) (ii) ）。 1 Significant accounting policies (Continued) (j) Leased assets (Continued) (i) As a lessee (Continued) At the lease commencement date, the Group recognises a right-of-use asset and a lease liability, except for short- term leases that have a lease term of 12 months or less and leases of low-value assets which, for the Group are primarily office equipment. When the Group enters into a lease in respect of a low-value asset, the Group decides whether to capitalise the lease on a lease-by-lease basis. The lease payments associated with those leases which are not capitalised are recognised as an expense on a systematic basis over the lease term. Where the lease is capitalised, the lease liability is initially recognised at the present value of the lease payments payable over the lease term, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, using a relevant incremental borrowing rate. After initial recognition, the lease liability is measured at amortised cost and interest expense is calculated using the effective interest method. Variable lease payments that do not depend on an index or rate are not included in the measurement of the lease liability and hence are charged to profit or loss in the accounting period in which they are incurred. The right-of-use asset recognised when a lease is capitalised is initially measured at cost, which comprises the initial amount of the lease liability plus any lease payments made at or before the commencement date, and any initial direct costs incurred. Where applicable, the cost of the right-of-use assets also includes an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, discounted to their present value, less any lease incentives received. The right-of-use asset is subsequently stated at cost less accumulated depreciation and impairment losses (see Notes 1(e) and 1(k)(ii) ).