{"id":981,"date":"2020-01-08T00:00:00","date_gmt":"2020-01-08T00:00:00","guid":{"rendered":"https:\/\/moore-hong-kong.row.moore-global.com\/news\/present-values-of-lease-payments-under-the-new-sta\/"},"modified":"2026-05-21T15:51:18","modified_gmt":"2026-05-21T07:51:18","slug":"present-values-of-lease-payments-under-the-new-sta","status":"publish","type":"post","link":"https:\/\/www.moore.hk\/zh_hk\/news\/present-values-of-lease-payments-under-the-new-sta\/","title":{"rendered":"\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u7b2c16\u865f\uff08HKFRS 16\uff09\u4e0b\u4e4b\u79df\u8cc3\u4ed8\u6b3e\u73fe\u503c"},"content":{"rendered":"<p>\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u7b2c16\u865f\u79df\u8cc3\u5df2\u65bc2019\u5e741\u67081\u65e5\u8d77\u751f\u6548\uff0c\u4e26\u53d6\u4ee3\u9999\u6e2f\u6703\u8a08\u6e96\u5247\u7b2c17\u865f\u79df\u8cc3\u7684\u79df\u8cc3\u6703\u8a08\u6cd5\uff0c\u8a02\u660e\u79df\u8cc3\u7684\u78ba\u8a8d\u3001\u8a08\u91cf\u5448\u5217\u53ca\u62ab\u9732\u539f\u5247\u3002\u65b0\u6e96\u5247\u8a02\u660e\u500b\u5225\u79df\u8cc3\u61c9\u5206\u958b\u8003\u616e\uff0c\u60df\u4ee5\u4e0b\u60c5\u6cc1\u53ef\u7372\u8c41\u514d\uff1a<\/p>\n<ul>\n<li>\u5df2\u5168\u984d\u9810\u4ed8\u7684\u79df\u8cc3<\/li>\n<li>\u79df\u8cc3\u4ed8\u6b3e\u5747\u70ba\u6d6e\u52d5\u4ed8\u6b3e<\/li>\n<li>\u79df\u671f\u77ed\uff0c\u5373\u5c11\u65bc 12 \u500b\u6708<\/li>\n<li>\u76f8\u95dc\u8cc7\u7522\u50f9\u503c\u4f4e<\/li>\n<li>\u5177\u6709\u985e\u4f3c\u7279\u5fb5\u4e4b\u79df\u8cc3\u8cc7\u7522\u7d44\u5408\uff0c\u4e14\u627f\u79df\u4eba\u5408\u7406\u9810\u671f\u8ca1\u52d9\u5831\u8868\u4e4b\u7d50\u679c\u4e0d\u6703\u6709\u91cd\u5927\u5dee\u7570<\/li>\n<\/ul>\n<p>\u53e6\u4e00\u65b9\u9762\uff0c\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u7b2c 16 \u865f\u79df\u8cc3\u4e26\u4e0d\u9069\u7528\u65bc\u52d8\u63a2\u2571\u4f7f\u7528\u7926\u7522\u3001\u77f3\u6cb9\u3001\u5929\u7136\u6c23\u53ca\u985e\u4f3c\u8cc7\u7522\u3001\u751f\u7269\u8cc7\u7522\u3001\u77e5\u8b58\u7522\u6b0a\u8a31\u53ef\u8b49\u3001\u670d\u52d9\u7279\u8a31\u6b0a\u5b89\u6392\u53ca\u7279\u8a31\u6b0a\u5354\u8b70\u9805\u4e0b\u7684\u6b0a\u5229\u7684\u79df\u8cc3\u3002<\/p>\n<p>\u57fa\u672c\u4e0a\uff0c\u6839\u64da\u65b0\u6e96\u5247\uff0c\u904e\u5f80\u78ba\u8a8d\u7684\u5927\u90e8\u5206\u7d93\u71df\u79df\u8cc3\u5c07\u88ab\u78ba\u8a8d\u70ba\u878d\u8cc7\u79df\u8cc3\uff0c\u4e26\u8981\u6c42\u627f\u79df\u4eba\u5206\u5225\u8a18\u9304\u300c\u4f7f\u7528\u6b0a\u300d\u8cc7\u7522\u548c\u300c\u79df\u8cc3\u8ca0\u50b5\u300d\u3002\u6839\u64da\u8a72\u6e96\u5247\uff0c\u79df\u8cc3\u8ca0\u50b5\u662f\u6307\u5728\u8a72\u958b\u59cb\u65e5\u671f\u5c1a\u672a\u652f\u4ed8\u7684\u79df\u8cc3\u6b3e\u9805\u7684\u73fe\u503c\uff0c\u9019\u4e9b\u6b3e\u9805<em> \u201c\u61c9\u4f7f\u7528\u79df\u8cc3\u4e2d\u96b1\u542b\u7684\u5229\u7387\u6298\u73fe <\/em>(IRIIL)<em>, \u5982\u8a72\u5229\u7387\u53ef\u96a8\u6642\u78ba\u5b9a\uff0c\u5247\u627f\u79df\u4eba\u61c9\u4f7f\u7528\u8a72\u5229\u7387\u3002\u82e5\u8a72\u5229\u7387\u7121\u6cd5\u78ba\u5b9a\uff0c\u627f\u79df\u4eba\u61c9\u4f7f\u7528\u627f\u79df\u4eba\u7684\u589e\u91cf\u501f\u8cb8\u5229\u7387\u3002 <\/em>(IBR)\u201d.<\/p>\n<p>\u7531\u65bc IRIIL \u662f\u51fa\u79df\u4eba\u7684\u7279\u5b9a\u5229\u7387\uff0c\u7531\u51fa\u79df\u4eba\u8003\u616e\u79df\u8cc3\u4ed8\u6b3e\u3001\u76f8\u95dc\u8cc7\u7522\u7684\u516c\u5141\u50f9\u503c\u548c\u672a\u4fdd\u8b49\u5269\u9918\u50f9\u503c\u4ee5\u53ca\u8a02\u7acb\u79df\u8cc3\u7684\u521d\u59cb\u76f4\u63a5\u6210\u672c\u5f8c\u91d0\u5b9a\uff0c\u5728\u5927\u591a\u6578\u60c5\u6cc1\u4e0b\uff0c\u627f\u79df\u4eba\u8981\u5f97\u51fa IRIIL \u662f\u4e0d\u5207\u5be6\u969b\u7684\uff0c\u56e0\u70ba\u51fa\u79df\u4eba\u7684\u7279\u5b9a\u8cc7\u8a0a\u5177\u6709\u5546\u696d\u654f\u611f\u6027\uff0c\u4e0d\u592a\u53ef\u80fd\u7372\u5f97\u3002\u53ef\u4ee5\u9810\u898b\uff0c\u5728\u70ba\u6703\u8a08\u76ee\u7684\u6298\u73fe\u79df\u8cc3\u4ed8\u6b3e\u6642\uff0cIBR \u5c07\u662f\u66f4\u53ef\u53d6\u7684\u9078\u64c7\u3002.<\/p>\n<p class=\"translation-block\">IBR \u5b9a\u7fa9\u70ba\uff1a<em>\u300c\u627f\u79df\u4eba\u65bc\u985e\u4f3c\u671f\u9650\u53ca\u76f8\u82e5\u62b5\u62bc\u689d\u4ef6\u4e0b\uff0c\u5728\u76f8\u4f3c\u7d93\u6fdf\u74b0\u5883\u4e2d\uff0c\u70ba\u53d6\u5f97\u8207\u4f7f\u7528\u6b0a\u8cc7\u7522\u50f9\u503c\u76f8\u82e5\u4e4b\u8cc7\u7522\u6240\u9700\u501f\u5165\u8cc7\u91d1\u800c\u61c9\u652f\u4ed8\u7684\u5229\u7387\u300d\u3002<\/em><p>\n\u7c21\u800c\u8a00\u4e4b\uff0c\u8a72\u6e96\u5247\u8981\u6c42\u627f\u79df\u4eba\u5728\u91d0\u5b9a\u5408\u9069\u7684\u589e\u91cf\u501f\u6b3e\u5229\u7387\u6642\uff0c\u61c9\u8003\u616e\u4ee5\u4e0b\u56e0\u7d20\uff1a<\/p>\n<ul>\n<li>\u627f\u79df\u4eba\u7684\u8ca1\u52d9\u4fe1\u7528\u72c0\u6cc1\u53ca\u8ca0\u50b5\u6c34\u5e73<\/li>\n<li>\u79df\u8cc3\u4ed8\u6b3e\u6240\u63a1\u7528\u4e4b\u8ca8\u5e63<\/li>\n<li>\u7d93\u6fdf\u74b0\u5883<\/li>\n<li>\u79df\u7d04\u671f\u9650<\/li>\n<li>\u76f8\u95dc\u8cc7\u7522\u7684\u6027\u8cea\u8207\u54c1\u8cea<\/li>\n<li>\u5047\u8a2d\u300c\u501f\u7528\u300d\u7684\u91d1\u984d<\/li>\n<li>\u79df\u7d04\u63d0\u4f9b\u7684\u64d4\u4fdd<\/li>\n<\/ul>\n<p>\u61c9\u6ce8\u610f\u7684\u662f\uff0c\u4e0a\u8ff0 IBR  \u901a\u5e38\u9700\u6309\u500b\u5225\u60c5\u6cc1\u91d0\u5b9a\uff08\u9664\u9069\u7528\u8c41\u514d\u60c5\u6cc1\u5916\uff09\uff0c\u4e14\u4e00\u822c\u5177\u6709\u7279\u5b9a\u6027\uff0c\u5305\u62ec\u8207\u627f\u79df\u4eba\u672c\u8eab\u3001\u8cc7\u7522\u6027\u8cea\uff0c\u4ee5\u53ca\u79df\u8cc3\u689d\u6b3e\u76f8\u95dc\u3002<\/p>\n<p>\u5c0d\u65bc\u5982\u4f55\u91d0\u5b9a IBR \uff0c\u5e02\u5834\u4e0a\u5b58\u5728\u4e0d\u540c\u8a6e\u91cb\u65b9\u5f0f\u3002\u5f9e\u5be6\u52d9\u89d2\u5ea6\u51fa\u767c\uff0c\u53ef\u63a1\u7528\u4ee5\u4e0b\u7c21\u660e\u7684\u5169\u6b65\u65b9\u6cd5\uff1a<br \/><img decoding=\"async\" src=\"https:\/\/www.moore.hk\/wp-content\/uploads\/sites\/7\/2026\/05\/TChi\u91d0\u5b9a\u696d\u52d9\u4e4b\u80a1\u6b0a\u50f9\u503c-2-e1779251115541.png\" alt=\"\" \/><br \/><strong><u>\u7bc4\u4f8b<\/u><\/strong><br \/>A \u516c\u53f8\u662f\u4e00\u5bb6\u5728\u9999\u6e2f\u5f9e\u4e8b\u96f6\u552e\u5e97\u7ba1\u7406\u7684\u79c1\u4eba\u516c\u53f8\uff0c\u4e26\u5df2\u70ba\u5176\u4e00\u5bb6\u5e97\u8216\u7c3d\u8a02\u70ba\u671f 5 \u5e74\u7684\u65b0\u79df\u7d04\u3002\u6839\u64da\u79df\u8cc3\u5354\u8b70\uff0c\u524d\u56db\u5e74\u6bcf\u5e74\u73fe\u91d1\u4ed8\u6b3e\u70ba $10,000\uff0c\u6700\u5f8c\u4e00\u5e74\u70ba $35,000\u3002<\/p>\n<p>\u6839\u64da\u4e00\u5bb6\u7576\u5730\u9280\u884c\u7684\u5831\u50f9\uff0cA \u516c\u53f8\u7684 3 \u5e74\u671f\u7121\u62b5\u62bc\u8cb8\u6b3e\u5229\u7387\u70ba 6.35%\uff0c\u4ee5\u5546\u5e97\u4f7f\u7528\u6b0a\u70ba\u64d4\u4fdd\u7684 3 \u5e74\u671f\u62b5\u62bc\u8cb8\u6b3e\u5229\u7387\u70ba 3.00%\uff0c\u6700\u9ad8\u8cb8\u6b3e\u8207\u50f9\u503c\u6bd4\u7387\uff08\u201cLTV\u201d\uff09\u70ba 60%\u3002<\/p>\n<p>\u70ba\u5f97\u51fa\u79df\u8cc3\u4ed8\u6b3e\u7684\u73fe\u503c\uff0c\u516c\u53f8\u7ba1\u7406\u5c64\uff08\u300c\u7ba1\u7406\u5c64\u300d\uff09\u63a1\u7528 3 \u5e74\u671f\u8cea\u62bc\u501f\u8cb8\u5229\u7387\u4f5c\u70ba\u57fa\u672c\u5229\u7387\uff0c\u4e26\u6839\u64da\u5047 \u8a2d\u501f\u6b3e\u91d1\u984d\u9032\u884c\u8abf\u6574\uff0c\u5373\u6309\u63ed\u6210\u6578\u6bd4\u7387\uff08LTV ratio\uff09\u53ca\u79df\u8cc3\u671f\u9577\u77ed\u5206\u5225\u8a08\u7b97\u6b64\u79df\u8cc3\u7684 IBR\u3002<\/p>\n<p><em><u>LTV \u8abf\u6574<\/u><\/em><br \/>3\u5e74\u671f\u62b5\u62bc\u8cb8\u6b3e\u5229\u7387\u70ba3.00%\uff08\u5373\u57fa\u6e96\u5229\u7387\uff09\uff0c\u5176\u6700\u9ad8\u8cb8\u6b3e\u50f9\u503c\u6bd4\u7387\uff08LTV\uff09\u70ba60%\uff0c\u7406\u8ad6\u4e0a\u4e0d\u8db3\u4ee5\u70ba\u6574\u9ad4\u79df\u8cc3\u63d0\u4f9b100%\u7684\u878d\u8cc7\u3002\u56e0\u6b64\uff0c\u7ba1\u7406\u5c64\u5047\u8a2d\u8a72\u79df\u8cc3\u5c07\u90e8\u5206\u900f\u904e\u6709\u62b5\u62bc\u8cb8\u6b3e\u53ca\u90e8\u5206\u900f\u904e\u7121\u62b5\u62bc\u8cb8\u6b3e\u878d\u8cc7\uff0c\u4e26\u64da\u6b64\u5c0d\u57fa\u6e96\u5229\u7387\u4f5c\u51fa\u8abf\u6574\uff0c\u8a08\u7b97\u65b9\u5f0f\u5982\u4e0b\uff1a<img decoding=\"async\" src=\"\/Users\/MANDAF~1\/AppData\/Local\/Temp\/msohtmlclip1\/01\/clip_image002.png\" width=\"3\" height=\"17\" \/><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.moore.hk\/wp-content\/uploads\/sites\/7\/2026\/05\/\u91d0\u5b9a\u696d\u52d9\u4e4b\u80a1\u6b0a\u50f9\u503c-e1779251920987.png\" alt=\"\" \/><br \/><img decoding=\"async\" src=\"\/Users\/MANDAF~1\/AppData\/Local\/Temp\/msohtmlclip1\/01\/clip_image004.png\" width=\"509\" height=\"17\" \/><br \/>\u5176\u5f8c\uff0c\u57fa\u6e96\u5229\u7387\u6309\u4ee5\u4e0b\u65b9\u5f0f\u5411\u4e0a\u8abf\u6574\uff1a <strong>(6.35% &#8211; 3.00%) * (1 &#8211; 60%) = 1.34%<\/strong><\/p>\n<p><em><u>\u671f\u9650\u8abf\u6574<\/u><\/em><br \/>\u7531\u65bc\u79df\u8cc3\u5e74\u671f\u70ba5\u5e74\uff0c\u800c\u6240\u53c3\u8003\u7684\u8cb8\u6b3e\u5229\u7387\u5e74\u671f\u70ba3\u5e74\uff0c\u7ba1\u7406\u5c64\u8a8d\u70ba\u6709\u9700\u8981\u5c31\u671f\u9650\u5dee\u7570\u4f5c\u51fa\u8abf\u6574\u3002\u6839\u64da\u904e\u5f80\u6578\u64da\u7d71\u8a08\u986f\u793a\uff0c\u9999\u6e2f5\u5e74\u671f\u57fa\u6e96\u8cb8\u6b3e\u5229\u7387\u4e00\u822c\u8f033\u5e74\u671f\u9ad8\u7d041.00%\u3002\u56e0\u6b64\uff0c\u7ba1\u7406\u5c64\u9032\u4e00\u6b65\u5c31\u57fa\u6e96\u5229\u7387\u4f5c\u51fa1.00%\u7684\u4e0a\u8abf\u3002<\/p>\n<p><em><u>\u7d50\u679c<\/u><\/em><br \/>\u6839\u64da\u4ee5\u4e0a\u6240\u8ff0\uff0c\u8a08\u7b97\u51fa\u7684 IBR \u5982\u4e0b\uff1a<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.moore.hk\/wp-content\/uploads\/sites\/7\/2026\/05\/\u91d0\u5b9a\u696d\u52d9\u4e4b\u80a1\u6b0a\u50f9\u503c-2-e1779258455762.png\" alt=\"\" \/><img decoding=\"async\" src=\"\/Users\/MANDAF~1\/AppData\/Local\/Temp\/msohtmlclip1\/01\/clip_image006.png\" width=\"384\" height=\"17\" \/><br \/>\u5728\u9019\u7a2e\u60c5\u6cc1\u4e0b\uff0c\u79df\u8cc3\u7684 IBR \u5c07\u70ba <strong>3.00% + 1.34% + 1.00% = 5.34%<\/strong>.<\/p>\n<p>\u79df\u8cc3\u4ed8\u6b3e\u73fe\u503c\u7684\u63a8\u7b97\u5982\u4e0b\uff1a<\/p>\n<table border=\"1\" cellspacing=\"1\" cellpadding=\"1\">\n<tbody>\n<tr>\n<td>\u79df\u8cc3\u73fe\u91d1\u6d41\u91cf<\/td>\n<td>\u7b2c\u4e00\u5e74<\/td>\n<td>\u7b2c\u4e8c\u5e74<\/td>\n<td>\u7b2c\u4e09\u5e74<\/td>\n<td>\u56db\u5e74\u7d1a<\/td>\n<td>\u7b2c\u4e94\u5e74<\/td>\n<td>\u4ed8\u6b3e\u7e3d\u984d<\/td>\n<\/tr>\n<tr>\n<td>\u79df\u8cc3\u73fe\u91d1\u4ed8\u6b3e<\/td>\n<td>$10,000<\/td>\n<td>$10,000<\/td>\n<td>$10,000<\/td>\n<td>$10,000<\/td>\n<td>$35,000<\/td>\n<td>$75,000<\/td>\n<\/tr>\n<tr>\n<td>\u6298\u73fe\u56e0\u5b50\u70ba\u6bcf\u5e74 5.34%\u3002.<\/td>\n<td>0.9493<\/td>\n<td>0.9012<\/td>\n<td>0.8555<\/td>\n<td>0.8121<\/td>\n<td>0.7710<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>\u79df\u8cc3\u4ed8\u6b3e\u7684 PV<\/td>\n<td>$9,493<\/td>\n<td>$9,012<\/td>\n<td>$8,555<\/td>\n<td>$8,121<\/td>\n<td>$26,984<\/td>\n<td>$62,165<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8acb\u6ce8\u610f\uff0c\u4e0a\u8ff0\u793a\u4f8b\u50c5\u70ba\u5047\u8a2d\uff0c\u4e26\u5df2\u7c21\u5316\uff0c\u50c5\u4f9b\u8aaa\u660e\u4e4b\u7528\u3002\u5efa\u8b70\u60a8\u5c31\u76f8\u95dc\u8981\u6c42\u548c\u61c9\u7528\u8aee\u8a62\u60a8\u7684\u5c08\u5bb6\u3002<\/p>\n<p class=\"translation-block\">\u5728\u5927\u83ef\u570b\u969b\u4ea4\u6613\u8aee\u8a62\u670d\u52d9\u6709\u9650\u516c\u53f8\uff0c\u6211\u5011\u64c1\u6709\u4e00\u652f\u7531\u8ca1\u52d9\u5206\u6790\u5e2b\u53ca\u6703\u8a08\u5e2b\u7d44\u6210\u7684\u5c08\u696d\u5718\u968a\uff0c\u5177\u8c50\u5bcc\u7d93\u9a57\u70ba\u5ba2\u6236\u63d0\u4f9b\u5404\u985e\u4f30\u503c\u670d\u52d9\uff0c\u5305\u62ec\u4e26\u8cfc\uff08M&amp;A\uff09\u3001\u8ca1\u52d9\u5831\u544a\u3001\u4e0a\u5e02\u53ca\u8a34\u8a1f\u76f8\u95dc\u7528\u9014\u3002\n\u5982\u6b32\u9032\u4e00\u6b65\u77ad\u89e3\u6211\u5011\u5982\u4f55\u5c31\u76f8\u95dc\u8a55\u4f30\u5de5\u4f5c\u70ba\u3000\u8cb4\u516c\u53f8\u63d0\u4f9b\u652f\u63f4\uff0c\u6b61\u8fce\u8207\u6211\u5011\u7684\u8463\u4e8b\u7e3d\u7d93\u7406<a href=\"https:\/\/www.moore.hk\/zh_hk\/people\/kenneth-ma\/\" target=\"_self\">\u99ac\u5fd7\u5805<\/a>\u806f\u7d61\u3002<\/p>\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>HKFRS 16 Leases has become effective since 1 January 2019 and replaced HKAS 17 Leases for lease accounting to specify the principles for recognition, measurement presentation and disclosure of leases. The new standard specifies that individual leases should be considered separately, with the following exempted circumstances: Lease that\u00a0have been fully prepaid Lease payments that are [&hellip;]<\/p>\n","protected":false},"author":39,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[33],"tags":[],"location":[],"class_list":["post-981","post","type-post","status-publish","format-standard","hentry","category-transaction-valuation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Present Values of Lease Payments under the New Standard: HKFRS 16 Leases - Moore Hong Kong<\/title>\n<meta name=\"description\" content=\"HKFRS 16 Leases has become effective since 1 January 2019 and replaced HKAS 17 Leases for lease accounting to specify the principles for recognition, measurement presentation and disclosure of leases. The new standard specifies that individual leases should be considered separately.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore.hk\/zh_hk\/news\/present-values-of-lease-payments-under-the-new-sta\/\" \/>\n<meta property=\"og:locale\" content=\"zh_HK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Present Values of Lease Payments under the New Standard: HKFRS 16 Leases\" \/>\n<meta property=\"og:description\" content=\"HKFRS 16 Leases has become effective since 1 January 2019 and replaced HKAS 17 Leases for lease accounting to specify the principles for recognition, measurement presentation and disclosure of leases. 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