Notes to the Consolidated Financial Statements 合併財務報表附註 2023 Financial Report 二零二三財務報告 30 主要會計政策－續 (j) 租賃 租賃於租賃資產可供機構使用當日確認為使 用權資產及相應負債。 合同可能包含租賃組成部分和非租賃組成部 分。本機構基於各租賃組成部分與非租賃組 成部分的單獨價格相對比例分攤合同對價。 租賃產生的資產和負債按現值進行初始計 量。租賃負債包括以下租賃付款的淨現值： • 固定付款（包括實質固定付款），扣除任 何應收的租賃優惠； • 基於指數或比率確定的可變租賃付款， 採用租賃期開始日的指數或比率進行初 始計量； • 本機構根據餘值擔保預計應付的金額； • 本機構合理確定將行使的購買選擇權的 行權價格；及 • 在租賃期反映出本機構將行使選擇權的 情況下終止租賃的罰款金額。 當合理確定將行使續租選擇權時，租賃付款 也納入負債的計量中。 租賃付款按租賃內含利率貼現。本機構的租 賃內含利率通常無法直接確定，在此情況 下，應採用承租人的遞增借款利率，即承租 人在類似經濟環境下獲得與使用權資產價值 接近的資產，在類似期間以類似抵押條件借 入資金而必須支付的利率。 本機構未來可能會面臨基於指數或比率確定 的可變租賃付款增加的風險，並只會在實際 發生時才納入租賃負債中。當基於指數或比 率對租賃付款進行調整時，租賃負債應予以 重估並根據使用權資產調整。 租賃付款在本金和融資費用之間進行分攤。 融資費用在租賃期內計入合併綜合收益表， 以按照固定的週期性利率對各期間負債餘額 計算利息。 1. PRINCIPAL ACCOUNTING POLICIES – Cont’d (j) Leases Leases are recognised as a right-of-use asset and a corresponding liability at the date at which the leased asset is available for use by the Group. Contracts may contain both lease and non-lease components. The Group allocates the consideration in the contract to the lease and non-lease components based on their relative stand-alone prices. Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments: • fixed payments (including in-substance fixed payments), less any lease incentives receivable; • variable lease payment that are based on an index or a rate, initially measured using the index or rate as at the commencement date; • amounts expected to be payable by the Group under residual value guarantees; • the exercise price of a purchase option if the Group is reasonably certain to exercise that option; and • payments of penalties for terminating the lease, if the lease term reflects the Group exercising that option. Lease payments to be made under reasonably certain extension options are also included in the measurement of the liability. The lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be readily determined, which is generally the case for leases in the Group, the lessee’s incremental borrowing rate is used, being the rate that the individual lessee would have to pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use asset in a similar economic environment with similar terms, security and conditions. The Group is exposed to potential future increases in variable lease payments based on an index or rate, which are not included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use asset. Lease payments are allocated between principal and finance cost. The finance cost is charged to consolidated statement of comprehensive income over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period.
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