租賃合約開始
commencement of the lease term
從承租人有權日期行使其使用租賃資產的權利。這是租賃的初始確認日（即識別資產，負債，收入或租賃產生的費用酌情
The date from which the lessee is entitled to exercise its right to use the leased asset. It is the date of initial recognition of the lease (ie the recognition of the assets, liabilities, income or expenses resulting from the lease, as appropriate