HKSI Institute AR2021

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） 78 Hong Kong Securities and Investment Institute Annual Report 2021 2 Significant accounting policies (continued) (g) Leased assets (continued) Where the lease is capitalised, the lease liability is initially recognised at the present value of the lease payments payable over the lease term, discounted using the interest rate implicit in the lease or, if the rate cannot be readily determined, using a relevant incremental borrowing rate. After initial recognition, the lease liability is measured at amortised cost and interest expense is calculated using the effective interest method. Variable lease payments that do not depend on an index or rate are not included in the measurement of the lease liability and hence are charged to profit or loss in the accounting period in which they are incurred. The right-of-use asset recognised when a lease is capitalised is initially measured at cost, which comprises the initial amount of the lease liability plus any lease payments made at or before the commencement date, and any initial direct costs incurred. Where applicable, the cost of the right-of- use assets also includes an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site or which it is located, discounted to their present value, less any lease incentives received. The right- of-use asset is subsequently stated at cost less accumulated depreciation and impairment losses (see notes 2(d)). The lease liability is remeasured when there is a change in future lease payments arising from a change in an index or rate, or there is a change in the Group’s estimate of the amount expected to be payable under a residual value guarantee, or there is a change arising from the reassessment of whether the Group will be reasonably certain to exercise a purchase, extension or termination option. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset, or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero. In the consolidated statement of financial position, the Group presents right-of-use assets within the same line item as similar underlying assets and presents lease liabilities separately. 2 主要會計政策 （續） (g) 租賃資產 （續） 若租賃被資本化，租賃負債按照租 賃期內的應付租賃付款額按租賃 內含利率（若租賃內含利率無法直 接確定，則使用相關的增量借款利 率）折現後的現值進行初始確認。 初始確認後，租賃負債按攤銷成本 計量，並採用實際利率法計算利息 費用。不取決於指數或比率的可變 租賃付款額不納入租賃負債的計 量，因此在其發生的會計期間內在 損益中列支。 在資本化租賃時確認的使用權資產 按成本初始計量。使用權資產的 成本包括租賃負債的初始金額，加 上在租賃期開始日或之前支付的租 賃付款額以及已發生的初始直接費 用。在適用情況下，使用權資產的 成本還包括拆卸及移除標的資產、 復原標的資產或其所在場所估計將 發生的成本折現後的現值，減去收 到的租賃激勵。使用權資產以成本 減去累計折舊和減值虧損（參閱附 註 2(d) ）後入賬。 倘指數或比率變化導致未來租賃付 款額發生變動，或者本集團根據餘 值擔保估計的應付金額發生變動， 或者對於本集團是否合理確定將行 使購買、續租或終止租賃選擇權的 重估結果發生變化，則應重新計量 租賃負債。倘在這種情況下重新計 量租賃負債，應對使用權資產的賬 面金額作出相應調整；倘使用權資 產的賬面金額已減至零，則將相關 調整計入損益。 在本綜合財務狀況表中，本集團在 與類似標的資產相同的項目下列 示使用權資產，並分別列示租賃負 債。