17 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) (d) Leases The Group as a lessee A contract is, or contains, a lease if the contract conveys a right to control the use of an identified asset for a period of time in exchange for consideration. The Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured at cost (which comprises the initial measurement of lease liabilities, initial direct costs, reinstatement costs, any payments made at or before the commencement date less any lease incentives received), and subsequently at cost less any accumulated depreciation and impairment losses. The right-of-use asset is depreciated over the shorter of the asset’s useful life and the lease term on a straight-line basis. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the lessee’s incremental borrowing rate is used. Generally, the Group uses its incremental borrowing rate as the discount rate. The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payments made. Payments associated with short-term leases (i.e., leases with a lease term of 12 months or less) and low value leases are recognised on a straight-line basis as expenses in the income and expenditure account. The Group as a lessor Rental income is recognised in the income and expenditure account on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised as an expense on a straight-line basis over the lease term. 4. 重要會計政策概要（續） (d) 租賃 本集團作為承租人 倘合約為換取代價而給予在一段時間內控制可識別資 產使用的權利，則該合約是租賃或包含租賃。 本集團於租賃開始日期確認使用權資產及租賃負債。 使用權資產最初以成本（包括租賃負債初始計量、初期 直接成本、修復費用、起租日或之前的已付款減已收 取的租賃優惠）計量，然後按成本減任何累計折舊及減 值計量。使用權資產以直線法按其可使用年期或租期 （以較短者為準）折舊。 租賃負債最初以起租日當天的未付租賃付款的現值計 量、並按租賃隱含利率折現，或如該利率不能容易確 定，則按承租人的增量借款利率折現。本集團一般會 使用其增量借款利率作為折現率。其後，租賃負債將 隨其利息成本而增加以及支付租賃付款而減少。 短期租賃（租期12個月或以下的租賃）及低價值租賃的 相關付款，按直線法列支入收支帳目中。 本集團作為出租人 經營租賃之租金收入乃按有關租賃協議之租期以直線 法於收支帳目中確認。為協商及安排協議的初始直接 成本乃加至租賃資產之賬面值並於租期以直線法攤銷。
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