貿易通 2021 年年報

133 二零二一年年報 貿易通電子貿易有限公司 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） 可退還租金按金的初始公允價 值按適用於按攤銷成本列賬的 債務證券投資的會計政策（見 附 註 1(i)(i) ）與使用權資產分開入 賬。該等按金的初始公允價值 與面值之間的任何差額作為已 作出的額外租賃付款入賬並計 入使用權資產成本。 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。在此等情況 下，本集團已善用可行權宜方 法的優勢，未有評估租金優惠 是否屬租賃修改，並將代價變 動於觸發租金優惠的事件或情 況發生的期間內於損益表內確 認為負可變租賃付款。 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 initial fair value of refundable rental deposits is accounted for separately from the right-of-use assets in accordance with the accounting policy applicable to investments in debt securities carried at amortised cost (see Note 1(i)(i) ). Any difference between the initial fair value and the nominal value of the deposits is accounted for as additional lease payments made and is included in the cost of right-of-use assets. 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 that occurred as a direct consequence of the COVID-19 pandemic and met the conditions set out in paragraph 46B of HKFRS 16 Leases . In such cases, the Group has taken advantage of the practical expedient not to assess whether the rent concessions are lease modifications, and recognised the change in consideration as negative variable lease payments in profit or loss in the period in which the event or condition that triggers the rent concessions occurred. 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.