120
Estate Agents Authority Annual Report 2014/15
15
金融工具
a.
金融工具類別
15. FINANCIAL INSTRUMENTS
a.
Categories of financial instruments
2015
2014
港元
港元
HK$
HK$
金融資產：
Financial assets:
貸款及應收款項（包括現金及
現金等價物）
Loans and receivables (including
cash and cash equivalents)
215,804,280
203,560,078
金融負債：
Financial liabilities:
攤銷成本
Amortised costs
8,756,984
8,437,349
b.
金融風險管理目標及政
策
監管局之主要金融工具包括
應收賬款、定期存款、銀行
結餘及應付賬款及應計項
目。該等金融工具詳情於各
附註披露。該等金融工具之
相關風險包括市場風險（包
括利率風險）、信貸風險及
流動資金風險。如何減輕該
等風險的政策載於下文。管
理層管理及監控該等風險，
以確保可及時及有效地實施
適當措施。
b.
Financial risk management objectives and
policies
The EAA’s major financial instruments include
debtors, time deposits, bank balances and creditors
and accruals. Details of the financial instruments
are disclosed in respective notes. The risks
associated with these financial instruments include
market risk (including interest rate risk), credit risk
and liquidity risk. The policies on how to mitigate
these risks are set out below. The management
manages and monitors these exposures to ensure
that appropriate measures are implemented in
timely and effective manner.
