105
地產代理監管局
2014/15
年報
財務報表
Financial Statements
Notes to the Financial Statements
For the year ended 31 March 2015
1. General
The EAA was established with the principal functions of
promoting integrity and competence of estate agents
and issuing estate agents’ licences under the Estate
Agents Ordinance dated 29 May 1997 (date of
enactment). The address of the registered office and
principal place of business of the EAA is 48th Floor,
Hopewell Centre, Queen’s Road East, Hong Kong.
The financial statements are presented in Hong Kong
dollars, which is the same as the functional currency of
the EAA.
2. Application of New and Revised Hong
Kong Financial Reporting Standards
(“HKFRSs”)
The EAA has applied the following amendments to
HKFRSs and interpretation issued by the Hong Kong
Institute of Certified Public Accountants (the “HKICPA”)
for the first time in the current year.
香港財務報告準則第
10
號、
第
12
號及香港會計準則第
27
號
（修訂本）
投資實體
Amendments to HKFRS 10,
HKFRS 12 and HKAS 27
Investment Entities
香港會計準則第
32
號（修訂本） 金融資產及金融負債之抵銷
Amendments to HKAS 32
Offsetting Financial Assets and Financial Liabilities
香港會計準則第
36
號（修訂本） 非金融資產可收回金額之披露
Amendments to HKAS 36
Recoverable Amount Disclosures for Non-Financial
Assets
香港會計準則第
39
號（修訂本） 衍生工具之更替及對沖會計法之延續
Amendments to HKAS 39
Novation of Derivatives and Continuation of Hedge
Accounting
香港（國際財務報告詮釋委員會）
－詮釋第
21
號
徵費
HK(IFRIC)-Int 21
Levies
財務報表附註
截至
2015
年
3
月
31
日止年度
1.
一般資料
地產代理監管局（「監管局」）根據
於
1997
年
5
月
29
日頒佈的《地產代
理條例》成立。其主要職能為促
進地產代理的專業操守，提高從
業員的專業水平，及簽發地產代
理牌照。監管局的註冊辦事處及
主要營業地點為香港灣仔皇后大
道東合和中心
48
樓。
本財務報表以港元呈列，而港元
同樣為監管局的功能貨幣。
2.
應用新訂及經修訂之香
港財務報告準則
於本年度，監管局首次應用以下
由香港會計師公會頒佈之《香港
財務報告準則》修訂及詮釋：
