HKSI Institute AR2020

97 香港證券及投資學會 二零二零年年報 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） 與此前劃分為經營租賃的租賃有關的使 用權資產已按等於剩餘租賃負債確認金 額的金額確認，並根據二零二零年三月 三十一日財務狀況表中確認的與該租賃 相關的任何預付或應計租賃付款金額進 行調整。 下表概述了採用《香港財務報告準則》第 16 號對本集團綜合財務狀況表的影響。 3 Changes in accounting policies (continued) HKFRS 16, Leases (continued) b. Lessee accounting and transitional impact (continued) The right-of-use assets in relation to leases previously classified as operating leases have been recognised at an amount equal to the amount recognised for the remaining lease liabilities, adjusted by the amount of any prepaid or accrued lease payments relating to that lease recognised in the statement of financial position at 31 March 2020. The following table summarises the impacts of the adoption of HKFRS 16 on the Group’s consolidated statement of financial position: Carrying amount at 31 March 2019 Capitalisation of operating lease contracts Carrying amount at 1 April 2019 於 2019 年 3 月 31 日的 賬面金額 經營租賃 合約資本化 於 2019 年 4 月 1 日的 賬面金額 $ $ $ Line items in the statement of financial position impacted by the adoption of HKFRS 16: 受採用《香港財務報告 準則》第 16 號影響的 財務狀況表單列項目： Property, plant and equipment 物業、廠房和設備 1,495,801 18,774,216 20,270,057 Total non-current assets 非流動資產總值 2,961,453 18,774,256 21,735,709 Accruals and other payables 應計費用及其他應付款 2,112,583 (86,377) 2,026,206 Lease liabilities (current) 租賃負債（流動） – 5,792,289 5,792,289 Current liabilities 流動負債 9,977,330 5,705,952 15,683,282 Net current assets 流動資產淨值 45,150,571 (5,705,952) 39,444,619 Total assets less current liabilities 資產總值減流動負債 48,112,024 13,068,304 61,180,328 Lease liabilities (non-current) 租賃負債（非流動） – 13,068,304 13,068,304 Total non-current liabilities 非流動負債總值 896,020 13,068,304 13,964,324 Net assets 資產淨值 47,216,004 – 47,216,004