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Estate Agents Authority Annual Report 2014/15
15
金融工具
（續）
流動資金表
下表載列監管局非衍生金
融負債之餘下合約到期日。
該表乃根據監管局可被要求
支付金融負債之最早日期編
製，以反映金融負債之未貼
現現金流量。
15. FINANCIAL INSTRUMENTS
(Continued)
Liquidity tables
The following tables detail the EAA’s remaining
contractual maturity for its non-derivative financial
liabilities on the agreed repayment terms. The
tables have been drawn up based on the
undiscounted cash flows of financial liabilities
based on the earliest date on which the EAA can be
required to pay.
加權平均
實際利率
% 0
至
30
天
31
至
60
天
未貼現現金
流量總額 賬面值
Weighted
average
effective
interest
rate 0–30 days 31–60 days
Total
undiscounted
cash flows
Carrying
amount
港元 港元 港元 港元
% HK$
HK$
HK$
HK$
2015
年
2015
應付賬款及應計項目
Creditors and accruals
— 8,225,207 531,777 8,756,984 8,756,984
2014
年
2014
應付賬款及應計項目
Creditors and accruals
— 7,733,385
703,964
8,437,349 8,437,349
c.
公平價值
金融資產及金融負債之公平
價值，乃根據普遍採納之定
價模式，按貼現現金流量分
析釐定。
監管局認為，於財務報表按
攤銷成本入賬的金融資產及
金融負債之賬面值與其公平
價值相若。
c.
Fair values
The fair values of financial assets and financial
liabilities are determined in accordance with
generally accepted pricing models based on
discounted cash flow analysis.
The EAA considers that the carrying amounts of
financial assets and financial liabilities recorded at
amortised cost in the financial statements
approximate their corresponding fair values.
