Page 20 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25
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4. 會計政策（續） 4. MATERIAL ACCOUNTING POLICIES (Continued)
(d) 租賃 (d) Leases
本集團作為承租人 The Group as a lessee
倘合約為換取代價而給予在一段時間內控制可識別資產 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
使用的權利，則該合約是租賃或包含租賃。 exchange for consideration.
本集團於租賃開始日期確認使用權資產及租賃負債。使 The Group recognises a right-of-use asset and a lease liability at the
用權資產最初以成本（包括租賃負債初始計量、初期直 lease commencement date. The right-of-use asset is initially
接成本、修復費用、起租日或之前的已付款減已收取的 measured at cost (which comprises the initial measurement of lease
liabilities, initial direct costs, reinstatement costs, any payments
租賃優惠）計量，然後按成本減任何累計折舊及減值計 made at or before the commencement date less any lease incentives
量。使用權資產以直線法按其可使用年期或租期（以較 received), and subsequently at cost less any accumulated
短者為準）折舊。 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.
租賃負債最初以起租日當天的未付租賃付款的現值計 The lease liability is initially measured at the present value of the
量、並按租賃隱含利率折現，或如該利率不能容易確 lease payments that are not paid at the commencement date,
定，則按承租人的增量借款利率折現。本集團一般會使 discounted using the interest rate implicit in the lease or, if that rate
cannot be readily determined, the lessee’s incremental borrowing
用其增量借款利率作為折現率。其後，租賃負債將隨其 rate is used. Generally, the Group uses its incremental borrowing
利息成本而增加以及支付租賃付款而減少。 rate as the discount rate. After initial recognition, the lease liability
is measured at amortised cost and interest expense is recognised
using the effective interest method.
短期租賃（租期12個月或以下的租賃）及低價值租賃的 Payments associated with short-term leases (i.e., leases with a lease
相關付款，按直線法列支入收支帳目中。 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.
本集團作為出租人 The Group as a lessor
經營租賃之租金收入乃按有關租賃協議之租期以直線法 Rental income is recognised in the income and expenditure account on
於收支帳目中確認。為協商及安排協議的初始直接成本 a straight-line basis over the term of the relevant lease. Initial direct
乃加至租賃資產之賬面值並於租期以直線法攤銷。 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.
18 獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25
