HKSI Institute AR2019

NOTES TO THE FINANCIAL STATEMENTS 財務報表附註 (Expressed in Hong Kong dollars unless otherwise indicated) （除非另有註明，否則均以港幣列示） 116 Hong Kong Securities and Investment Institute Annual Report 2019 22 已頒布但尚未在截至二零 一九年三月三十一日止年度 生效的修訂、新準則和詮釋 可能帶來的影響 （續） 《香港財務報告準則》第 16 號 「租賃」 如附註 2(g) 所述，目前本集團將租賃歸 類為經營租賃。本集團作為承租人訂立 了若干租賃。一旦採納《香港財務報告 準則》第 16 號，本集團將不再區分融資 租賃及經營租賃。相反，在實際權宜之 計下，本集團將以與融資租賃會計相似 的方式對所有租賃期超過 12 個月的租賃 進行會計處理。 採用新會計模式預期會導致資產及負債 增加、并影響在租賃期內於綜合損益表 及其他全面收益表中確認費用的時間。 《香港財務報告準則》第 16 號於二零一九 年一月一日或之後開始的會計期間生 效。本集團計劃選擇使用經調整追溯法 採用《香港財務報告準則》第 16 號，并將 初始採用的累計影響確認為二零一九年 四月一日期初權益餘額的一項調整，且 不重述可比較信息。 如附註 18 所述，於二零一九年三月 三十一日，本集團與物業相關的、根據 不可解除的經營租賃在日後應付的最低 租賃付款為港幣 22,698,259 元，其中部 分款項應在報告日期後一年至五年內支 付。一旦採納《香港財務報告準則》第 16 號，本集團可能需要將上述部分款項確 認為租賃負債，并確認相應的使用權資 產。 22 Possible impact of amendments, new standards and interpretations issued but not yet effective for the year ended 31 March 2019 (Continued) HKFRS 16, Leases As disclosed in note 2(g), currently the Group classifies leases into operating leases. The Group enters some leases as the lessee. Once HKFRS 16 is adopted, the Group will no longer distinguish between finance leases and operating leases. Instead, subject to practical expedients, the Group will be required to account for all leases of more than 12 months in a similar way to current finance lease accounting. The application of the new accounting model is expected to lead to an increase in both assets and liabilities and to impact on the timing of the expense recognition in the consolidated statement of profit or loss and other comprehensive income over the period of the lease. HKFRS 16 is effective for annual periods beginning on or after 1 January 2019. The Group plans to elect to use the modified retrospective approach for the adoption of HKFRS 16 and will recognise the cumulative effect of initial application as an adjustment to the opening balance of equity at 1 April 2019 and will not restate the comparative information. As disclosed in note 18, at 31 March 2019, the Group’s future minimum lease payments under non-cancellable operating leases amount to HK$22,698,259 for properties, some of which is payable between 1 and 5 years after the reporting date. Some of these amounts may therefore need to be recognised as lease liabilities, with corresponding right-of- use assets, once HKFRS 16 is adopted.