Page 75 - Hospital Authority Annual Report 2019-2020

NOTES TO THE FINANCIAL 財務報表附註
STATEMENTS

2. Principal accounting policies (Continued) 2. 主要會計政策 （續）

(i) Leases （i） 租賃

Under the previous accounting standard HKAS 17 – Leases which 根據在二零一九零年三月三十一日止之財政
was applied during the financial year ended 31 March 2019, leases 年度之前應用的《香港會計準則》第17號
in which a significant portion of the risks and rewards of ownership 「租賃」，如有關租賃的大部分風險及擁有權
were retained by the lessor were classified as operating leases. 歸出租人所有，均分類為營運租賃。根據營
Payments made under operating leases (net of any incentives 運租賃所支付的開支（減去出租人給予的任
received from the lessor) were recognised as expenses in the 何優惠）按租賃年期以直線法於收支結算表
statement of income and expenditure on a straight-line basis over 確認為支出。
the period of the lease.

From 1 April 2019, the Group reassessed all lease contracts to 由二零一九年四月一日起，管理層重新評估
ascertain whether such contracts meet the definition of a lease 所有租賃合約，以確定這些合約是否符合
under HKFRS 16. A contract is, or contains, a lease if it conveys the 《香港財務報告準則》第16號的租賃定義。
right to control the use of an identified asset for a period of time in 倘合約附有以代價作為交換在某段時期間內
exchange for consideration. A contract conveys the right to control 使用已識別資產之控制權，則該合約屬於租
the use of an identified asset if the customer has both the right to 賃或包含租賃。倘客戶有權從使用已識別資
obtain substantially all of the economic benefits from using the 產獲得絕大部份經濟利益以及有權指示使用
identified asset and the right to direct the use of the identified asset. 已識別資產，則合約賦予控制權。

As a lessee, the Group recognises a right-of-use asset and a lease 作為承租人，除租賃年期為十二個月或以下
liability at the lease commencement date, except for leases with a 並以直線法確認為支出的租賃外，集團於租
lease term of 12 months or less which are recognised as expenses 賃開始日即確認其餘租賃的使用權資產及租
on a straight-line basis over the lease term. 賃負債。

(i) Right-of-use assets （i） 使用權資產

At inception, the right-of-use asset comprises the initial lease 在租賃期開始日，使用權資產租賃的初始
liability, initial direct costs and the obligation to restore the 成本包括初始租賃負債、初始直接成本、
asset, less any incentive granted by the lessor. The right-of- 恢復資產的成本責任，減去出租人給予
use asset is depreciated over the lease term of the underlying 的任何租賃優惠。使用權資產根據相關
asset. The right-of-use asset is subject to impairment review 資產的租賃期折舊。倘若發生任何事件
whenever events or changes in circumstances indicate that 或情況改變，顯示使用權資產的賬面價
the carrying amount may not be recoverable. 值未必可以收回，則須進行減值檢討。

(ii) Lease liabilities （ii） 租賃負債

A lease liability is initially measured at the present value of 租賃負債初步按預計租賃期內未來租賃
future lease payments with reference to an expected lease 開支的現值計量。當承租人合理地確定
term, which includes optional lease periods when the lessee 會行使延長或終止租賃的選擇權，預計
is reasonably certain to exercise the option to extend or not to 租賃期包括選擇性租賃期。未來租賃開
terminate the lease. Future lease payments are discounted 支採用租賃隱含的利率貼現，如利率未
using the interest rate implicit in the lease, if this cannot be 可容易確定，則採用承租人為獲取資產
readily determined, an incremental borrowing rate that the 所借入資金而需支付的遞增借款利率。
lessee would have to pay to borrow the funds necessary to 租賃負債其後透過增加賬面價值以反映
obtain an asset. The lease liability is subsequently measured by 租賃負債的利息（採用實際利息法）及透
increasing its carrying amount to reflect interest on the lease 過減少賬面值以反映所作的租賃開支進
liability (using the effective interest rate method) and by reducing 行計量。倘經重新磋商未來租賃開支有
its carrying amount to reflect the lease payments made. The 變動、指數或利率有變或重新評估選擇
lease liability is remeasured (with a corresponding adjustment 權，則會重新計量租賃負債，並對相關
made to the related right-of-use asset) when there is a change 使用權資產作出相應調整。
in future lease payments in case of renegotiation, changes of an
index or rate or in case of reassessment of options.

Independent Auditor’s Report and Audited Financial Statements 獨立核數師報告及經審核的財務報表 73