112
Estate Agents Authority Annual Report 2014/15
3. Significant Accounting Policies
(Continued)
For financial assets measured at amortised cost, if, in a
subsequent period, the amount of impairment loss
decreases and the decrease can be related objectively to
an event occurring after the impairment losses was
recognised, the previously recognised impairment loss
is reversed through profit or loss to the extent that the
carrying amount of the asset at the date the impairment
is reversed does not exceed what the amortised cost
would have been had the impairment not been
recognised.
Financial liabilities
Financial liabilities are classified in accordance with the
substance of the contractual arrangements entered into
and the definition of a financial liability.
Effective interest method
The effective interest method is a method of calculating
the amortised cost of a financial liability and of allocating
interest expense over the relevant period. The effective
interest rate is the rate that exactly discounts estimated
future cash payments (including all fees and points paid
on received that form an integral part of the effective
interest rate, transaction costs and other premiums or
discounts) through the expected life of the financial
liability, or, where appropriate, a shorter period to the
net carrying amount on initial recognition.
Financial liabilities
Financial liabilities (including creditors and accruals)
are subsequently measured at amortised cost, using the
effective interest method.
Derecognition
The EAA derecognises a financial asset only when the
contractual rights to the cash flows from the asset
expire, or when it transfers the financial asset and
substantially all the risks and rewards of ownership of
the asset to another entity. If the EAA neither transfers
nor retains substantially all the risks and rewards of
ownership and continues to control the transferred
asset, the EAA continues to recognise the asset to the
extent of its continuing involvement and recognises an
associated liability. If the EAA retains substantially all
the risks and rewards of ownership of a transferred
financial asset, the EAA continues to recognise the
financial asset and also recognises a collateralised
borrowing for the proceeds received.
3.
主要會計政策
（續）
就按攤銷成本計量之金融資產而
言，倘於其後期間其減值虧損之
金額減少，而該減少可以客觀地
與確認減值虧損後發生之一項事
件有關，則先前已確認之減值虧
損透過損益撥回，惟該資產撥回
減值虧損當日之賬面值，不得超
過該資產於未確認減值時之已攤
銷成本。
金融負債
金融負債乃根據所訂立合約安排
之內容及金融負債之定義分類。
實際利息法
實際利息法為計算金融負債於有
關期間之攤銷成本以及分配利息
支出之方法。實際利率指將金融
負債於預計可使用年期或較短
期間內（視適用情況而定）的估計
未來現金付款（包括組成實際利
率、交易成本及其他溢價或折讓
不可分割部份已付或已收之所有
費用及點數）剛好貼現為初步確
認時賬面淨值的利率。
金融負債
金融負債﹝包括應付賬款及應計
項目﹞乃其後以實際利息法按攤
銷成本計量。
終止確認
監管局僅於資產現金流量之合約
權利屆滿時，或將金融資產及資
產所有權之絕大部份風險及回報
轉讓予另一實體時終止確認金融
資產。倘監管局並無轉讓亦無保
留所有權之絕大部分風險及回
報，而繼續控制已轉讓資產，則
監管局會按其持續參與程度繼續
確認資產及相關負債。倘監管局
保留已轉讓金融資產所有權之絕
大部分風險及回報，則監管局繼
續確認該金融資產，亦會就已收
取之所得款項確認已抵押借貸。
