Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 31 主要會計政策－續 (j) 租賃－續 使用權資產按成本計量，包括： • 租賃負債的初始計量金額； • 在租賃期開始日或之前支付的租賃付款 扣除收到的租賃優惠； • 初始直接費用；及 • 復原成本。 使用權資產一般在資產的使用年限與租賃期 兩者孰短的期間內按直線法計提折舊。如本 機構合理確定會行使購買權，該使用權資產 則按其使用年限計提折舊。 本機構同時亦透過向一些租賃土地及土地使 用權的前註冊持有者或當地政府作一次性預 先支付購得該等土地的使用權益用作營運。 此等付款按成本列賬並在租賃期（如續租成本 並不重大續租期亦包括在內）內攤銷。 與短期設備和汽車租賃及所有低價值資產租 賃相關的付款按直線法確認為費用並計入合 併綜合收益表。短期租賃是指租賃期為十二 個月或更短的租賃。 本機構作為出租人收到的經營租賃收入在租 賃期內按直線法確認為收入。為獲取經營租 賃所發生的初始直接費用計入該資產的賬面 金額，並在租賃期內按照與租賃收入相同的 基礎確認為費用。租賃資產按其性質在合併 財務狀況表中列示。 1. PRINCIPAL ACCOUNTING POLICIES – Cont’d (j) Leases – Cont’d Right-of-use assets are measured at cost comprising the following: • the amount of the initial measurement of lease liability; • any lease payments made at or before the commencement date less any lease incentives received; • any initial direct costs; and • restoration costs. Right-of-use assets are generally depreciated over the shorter of the asset’s useful life and the lease term on a straight-line basis. If the Group is reasonably certain to exercise a purchase option, the right-of-use asset is depreciated over the underlying asset’s useful life. The Group also has interests in leasehold land and land use right for use in its operations. Lump sum payments were made upfront to acquire these land interests from their previous registered owners or governments in the jurisdictions where the land is located. These payments are stated at cost and are amortised over the term of the lease which includes the renewal period if the lease can be renewed by the Group without significant cost. Payments associated with short-term leases of equipment and vehicles and all leases of low-value assets are recognised on a straight-line basis as an expense in consolidated statement of comprehensive income. Shortterm leases are leases with a lease term of 12 months or less. Lease income from operating leases where the Group is a lessor is recognised in income on a straight-line basis over the lease term. Initial direct costs incurred in obtaining an operating lease are added to the carrying amount of the underlying asset and recognised as expense over the lease term on the same basis as lease income. The respective leased assets are included in the consolidated statement of financial position based on their nature.
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