HKSI Institute AR2020

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） 96 Hong Kong Securities and Investment Institute Annual Report 2020 3 會計政策的修訂 （續） 《香港財務報告準則》第 16 號「租賃」 （續） b. 承租人的會計處理和過渡影響 （續） 為順利過渡至《香港財務報告準 則》第 16 號，本集團已於《香港財 務報告準則》第 16 號的初始應用日 採用以下確認豁免和簡便實務操作 方法： (i) 對於自《香港財務報告準則》 第 16 號初始應用日起計剩餘 租賃期在 12 個月內結束（即 租賃期於二零二零年三月 三十一日或之前結束）的租 賃，本集團選擇不對其應用 《香港財務報告準則》第 16 號 有關確認租賃負債和使用權 資產的要求； (ii) 於《香港財務報告準則》第 16 號的初始應用日計量租賃負 債時，本集團對具有合理相 似特征的租賃組合（例如，經 濟環境、標的資產類別、剩 餘租賃期均相似的租賃）採用 單一折現率；以及 (iii) 於《香港財務報告準則》第 16 號的初始應用日計量使用 權資產時，本集團將使用於 二零一九年三月三十一日的 虧損合約撥備的前期評估結 果，作為執行減值測試的替 代方法。 下表載列於二零一九年三月三十一 日的經營租賃承擔與於二零一九年 四月一日已確認租賃負債的期初結 餘的對賬： 3 Changes in accounting policies (continued) HKFRS 16, Leases (continued) b. Lessee accounting and transitional impact (continued) To ease the transition to HKFRS 16, the Group applied the following recognition exemption and practical expedients at the date of initial application of HKFRS 16: (i) the Group elected not to apply the requirements of HKFRS 16 in respect of the recognition of lease liabilities and right-of-use assets to leases for which the remaining lease term ends within 12 months from the date of initial application of HKFRS 16, i.e. where the lease term ends on or before 31 March 2020; (ii) when measuring the lease liabilities at the date of initial application of HKFRS 16, the Group applied a single discount rate to a portfolio of leases with reasonably similar characteristics (such as leases with a similar remaining lease term for a similar class of underlying asset in a similar economic environment); and (iii) when measuring the right-of-use assets at the date of initial application of HKFRS 16, the Group relied on the previous assessment for onerous contract provisions as at 31 March 2019 as an alternative to performing an impairment review. The following table reconciles the operating lease commitments as at 31 March 2019 to the opening balance for lease liabilities recognised as at 1 April 2019: 1 April 2019 2019 年 4 月 1 日 $ Operating lease commitments at 31 March 2019 於二零一九年三月三十一日的 經營租賃承擔 20,258,244 Less: total future interest expenses 減：未來利息支出總額 (1,397,651) Total lease liabilities recognised at 1 April 2019 於二零一九年四月一日確認的 租賃負債總額 18,860,593