Page 143 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2018 年報

Notes to the Financial Statements 財務報表附註

2.3 Issued but not yet effective Hong Kong 2.3 已頒布但未生效之香港財務

Financial Reporting Standards (continued) 報告準則 €ᚃ
HKFRS 16 香港財務報告準則第十六號

HKFRS 16, issued in May 2016, replaces HKAS 17 Leases, HK(IFRIC)-Int ࠰ಥৌਕజѓ๟ۆୋɤʬ໮׵ɚཧ
4 Determining whether an Arrangement contains a Lease, HK(SIC)-Int ɓʬϋʞ˜཯̺d՟˾࠰ಥึࠇ๟ۆ
15 Operating Leases — Incentives and HK(SIC)-Int 27 Evaluating the ୋɤɖ໮ॡ༣e࠰ಥ€਷ყৌਕజѓ
Substance of Transactions Involving the Legal Form of a Lease. The ༕ᙑ։ࡰึÑ༕ᙑୋ̬໮ᔾ֛τર
standard sets out the principles for the recognition, measurement, ݊щܼ̍ॡ༣e࠰ಥ€๟ۆ༕ᙑ։ࡰ
presentation and disclosure of leases and requires lessees to ึÑ༕ᙑୋɤʞ໮຾ᐄॡ༣ — Ꮄ౉
recognise assets and liabilities for most leases. The standard includes ʿ࠰ಥ€๟ۆ༕ᙑ։ࡰึÑ༕ᙑୋ
two recognition exemptions for lessees — leases of low-value assets ɚɤɖ໮൙Пऒʿॡ༣جܛҖόʹ׸
and short-term leases. At the commencement date of a lease, a lessee ٙʫ࢙f༈๟ۆ༱ΐᆽႩeࠇඎeя
will recognise a liability to make lease payments (i.e., the lease ΐʿמᚣॡ༣ٙࡡۆdԨࠅӋוॡɛ
liability) and an asset representing the right to use the underlying ఱɽεᅰॡ༣ᆽႩ༟ପʿࠋවf༈๟
asset during the lease term (i.e., the right-of-use asset). The right-of- ۆܼ̍ഗʚוॡɛՇධॡ༣ᆽႩᒀе
use asset is subsequently measured at cost less accumulated ̙Զ፯኿ — Эᄆ࠽༟ପॡ༣ʿ೵ಂ
depreciation and any impairment losses unless the right-of-use asset ॡ༣f׵ॡ༣ක֐˚ಂdוॡɛਗ਼ᆽ
meets the definition of investment property in HKAS 40, or relates to Ⴉ׵ॡ༣ಂЪ̈ॡ༣˹ಛމࠋව€у
class of property, plant and equipment to which the revaluation ॡ༣ࠋවʿ˾ڌ̙Դ͜޴ᗫ༟ପٙ
model is applied. The lease liability is subsequently increased to ᛆлމ༟ପ€уϞԴ͜ᛆ༟ପfৰڢ
reflect the interest on the lease liability and reduced for the lease ϞԴ͜ᛆ༟ପୌΥ࠰ಥึࠇ๟ۆୋ
payments. Lessees will be required to separately recognise the ̬ɤ໮ҳ༟يุ່֛ٙdאऒʿᏐ͜
interest expense on the lease liability and the depreciation expense ࠠПᅼۨٙيุʿண௪ᗳйdϞԴ͜
on the right-of-use asset. Lessees will also be required to remeasure ᛆ༟ପՉܝܲϓ͉ಯଢ଼ࠇұᔚʿ΂О
the lease liability upon the occurrence of certain events, such as ঃ႙ᑦฦࠇඎfॡ༣ࠋවՉܝึఱˀ
change in the lease term and change in future lease payments ݈ॡ༣ࠋවлࢹϾᄣ̋ʿΪॡ༣˹ಛ
resulting from a change in an index or rate used to determine those Ͼಯˇfוॡɛਗ਼඲ʱйᆽႩॡ༣ࠋ
payments. වٙлࢹක˕ʿϞԴ͜ᛆ༟ପٙұᔚ
ක˕fוॡɛਗ਼͵඲׵߰ʍԫ΁೯͛
ࣛࠠอࠇඎॡ༣ࠋවdԷν͟׵ॡ༣
ಂᜊһא͜׵ᔾ֛༈ഃ˹ಛٙɓධܸ
ᅰאˢଟᜊһϾˏߧ͊Ըॡ༣˹ಛᜊ
һf

Lessees will generally recognise the amount of the remeasurement of וॡɛɓছਗ਼ࠠอࠇඎॡ༣ࠋවٙᅰ
the lease liability as an adjustment to the right-of-use asset. Lessor ᕘᆽႩމϞԴ͜ᛆ༟ପٙሜ዆f࠰ಥ
accounting under HKFRS 16 is substantially unchanged from the ৌਕజѓ๟ۆୋɤʬ໮ɽߧض͜࠰ಥ
accounting under HKAS 17. Lessors will continue to classify all leases ึࠇ๟ۆୋɤɖ໮ʫ̈ॡɛٙึࠇஈ
using the same classification principle as in HKAS 17 and distinguish ଣ˙όf̈ॡɛਗ਼ᘱᚃԴ͜ၾ࠰ಥึ
between operating leases and finance leases. HKFRS 16 requires ࠇ๟ۆୋɤɖ໮޴Νٙʱᗳࡡۆ࿁ה
lessees and lessors to make more extensive disclosures than under Ϟॡ༣ආБʱᗳdԨਗ਼ʘʱމ຾ᐄॡ
HKAS 17. ༣ʿፄ༟ॡ༣f࠰ಥৌਕజѓ๟ۆୋ
ɤʬ໮ࠅӋוॡɛʿ̈ॡɛ༰࣬ኽ࠰
ಥึࠇ๟ۆୋɤɖ໮Ъ̈һεמᚣf

香港房屋協會2017/18年度年報 141