113
地產代理監管局
2014/15
年報
財務報表
Financial Statements
3. Significant Accounting Policies
(Continued)
On derecognition of a financial asset in its entirety, the
difference between the asset’s carrying amount and the
sum of the consideration received and receivable and
the cumulative gain or loss that had been recognised in
other comprehensive income is recognised in profit or
loss.
The EAA derecognises financial liabilities when, and only
when, the EAA’s obligations are discharged, cancelled
or expire. The difference between the carrying amount
of the financial liability derecognised and the
consideration paid and payable is recognised in profit or
loss.
Leasing
Operating lease payments are recognised as an expense
on a straight-line basis over the lease term, except
where another systematic basis is more representative
of the time pattern in which economic benefits from the
leased asset are consumed.
In the event that lease incentives are received to enter
into operating leases, such incentives are recognised as
a liability. The aggregate benefit of incentives is
recognised as a reduction of rental expense on a
straight-line basis over the lease term, except where
another systematic basis is more representative of the
time pattern in which economic benefits from the leased
asset are consumed.
Employee benefits
Employee leave entitlements
Employee entitlements to annual leave are recognised
when they accrue to employees.
A provision is made for the estimated liability for annual
leave as a result of services rendered by employees up
to the end of the reporting period.
Employee benefits — provident fund obligations
The EAA operates a mandatory provident fund scheme
(“MPF scheme”) in Hong Kong. The assets of the MPF
scheme are held in a separate trustee-administered
fund. Both the EAA and the employees are required to
contribute 5% of the employee’s relevant income up to a
maximum of HK$1,500 (2014: HK$1,250) per employee
per month. The EAA’s contributions to the MPF scheme
are expensed as incurred.
3.
主要會計政策
（續）
完全終止確認金融資產時，該資
產之賬面值與已收及應收代價總
和及已於其他全面收益當中確認
之累計收益或虧損間之差額乃於
損益中確認。
僅於監管局的責任解除、取消或
屆滿時，方終止確認金融負債。
終止確認的金融負債賬面值與已
付及應付代價之差額於損益中確
認。
租賃
經營租賃款項按租賃年期以直線
法確認為開支，惟有另一項有系
統性之基準更能反映消耗租賃資
產所產生之經濟效益之時間模式
則作別論。
倘於訂立經營租賃時獲得租賃優
惠，則有關優惠確認為負債。優
惠總利益以直線法確認為租金開
支減少，惟有另一項有系統性之
基準更能反映消耗租賃資產所產
生之經濟效益之時間模式則作別
論。
僱員福利
僱員可享年假權利
僱員可享年假之權利在其符合資
格享有時確認。
就截至結算日止因僱員已提供服
務而產生之估計年假責任已作出
撥備。
僱員福利
—
公積金責任
監管局在香港設立一項強制性公
積金計劃（「強積金計劃」）。強積
金計劃的資產分開存放在由信託
人管理的基金內。監管局及其僱
員每月均須繳付相等於僱員有關
收入
5%
之供款，上限為
1,500
港
元（
2014
年：
1,250
港元）。監管局
就強積金計劃所作供款於作出供
款時確認為開支。
