119
地產代理監管局
2014/15
年報
財務報表
Financial Statements
13. Operating Lease Commitments
At the end of the reporting period, the EAA had
commitments for future minimum lease payments
under non-cancellable operating leases in respect of
rented premises which fall due as follows:
13.
經營租賃承擔
於結算日，監管局就租用樓宇之
不可撇銷之經營租賃，於下列期
間之未來最低租賃款項承擔如
下：
Operating lease payments represent rentals payable by
the EAA for certain of its office premises. Leases are
negotiated for and rentals are fixed for an average term
of three years (2014: three years).
14. Capital Risk Management
The EAA’s capital comprises primarily the fund
accumulated since its incorporation and its objective
when managing capital is to ensure that the EAA will be
able to continue as a going concern so that it can
continue to promote integrity and competence of estate
agents.
The EAA regularly reviews and manages its capital to
ensure adequacy for both the operational and capital
needs. The EAA operates a zero distribution policy with
regard to surpluses generated. All surpluses are
transferred to the cumulative fund for future operational
needs. The EAA charges an annual licence fees on the
estate agent.
The EAA regularly reviews the need to increase licence
fees to ensure operational needs are fully covered.
2015
2014
港元
港元
HK$
HK$
一年內
Within one year
4,743,571
8,143,836
第二至第五年（包括首尾兩年）
In the second to fifth year inclusive
—
4,750,571
4,743,571
12,894,407
經營租賃款項乃監管局就其辦公
室物業應付之租金。租賃及租金
平均每三年（
2014
：三年）議定一
次。
14.
資本風險管理
監管局的資本主要是來自其成立
以來所累積的盈餘。其資本管理
的目的是要確保監管局能持續經
營，以提升地產代理的專業操守
及專業水平。
監管局定期檢討並管理其資本架
構，以確保監管局有充足的資金
以作營運及資本需求。監管局對
產生的盈餘實行零攤派政策。所
有盈餘均轉入累積儲備，以應付
未來營運的需求。地產代理每年
須向監管局繳付牌照費。
監管局定期檢討增加牌照費的需
要，以確保妥善切合營運需求。
