Machinery and equipment held under finance leases are initially recorded at the present value of the minimum payments at the inception of the leases, with equivalent liabilities categorized as appropriate under current or non-current liabilities.

• 由财务契约持有之机器及设备乃于契约生效时,按最低付款额之现值初步记录入账,而等额负债则列为流动或非流动负债。