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Estate Agents Authority
●
Annual Report 2015/16
財務報表
Financial Statements
111
3.
主要會計政策
（續）
3. Significant Accounting Policies
(Continued)
倘減值虧損其後撥回，則該資產之
賬面值將增加至經修訂的估計可收
回金額，惟增加後的賬面值不得超
過倘以往年度並無就該項資產
(
或現
金產生單位
)
確認減值虧損而應有的
賬面值。減值虧損撥回即時確認為
收入。
金融工具
當監管局成為工具合約條文的訂約
方時，確認金融資產及金融負債。
金融資產及金融負債初步按公平價
值計量。因收購或發行金融資產及
金融負債而直接產生交易成本，於
首次確認時於該項金融資產或金融
負債的公平價值中計入或扣除（視適
用情況而定）。
金融資產
監管局的金融資產主要為貸款及應
收款項。分類視乎金融資產的性質
及目的，於初步確認時釐定。所有
定期方式購買或銷售的金融資產以
交易日期作基準確認及取消確認。
定期方式購買或銷售指要求按規則
或市場慣例所定的時間規範內將資
產運抵的金融資產買賣。
實際利率法
實際利息法為計算金融資產於有關
期間攤銷成本以及分配利息收入之
方法。實際利率指將金融資產於整
個預計可使用年期或較短期間內（倘
適用）的估計未來現金收入（包括屬
於實際利率不可分割部份的所有已
付或已收費及點數、交易成本及其
他溢價或折讓）剛好貼現為初步確認
時賬面淨值的利率。
Where an impairment loss subsequently reverses, the carrying
amount of the asset is increased to the revised estimate of
its recoverable amount, but so that the increased carrying
amount does not exceed the carrying amount that would
have been determined had no impairment loss been
recognised for the asset (or a cash-generating unit) in prior
years. A reversal of an impairment loss is recognised as income
immediately.
Financial instruments
Financial assets and financial liabilities are recognised on the
statement of financial position when EAA becomes a party
to the contractual provisions of the instrument. Financial
assets and financial liabilities are initially measured at fair
value. Transaction costs that are directly attributable to the
acquisition or issue of financial assets and financial liabilities are
added to or deducted from the fair value of the financial assets
or financial liabilities, as appropriate, on initial recognition.
Financial assets
EAA's financial assets are classified as loan and receivables.
The classification depends on the nature and purpose of
the financial assets and is determined at the time of initial
recognition. All regular way purchases or sales of financial assets
are recognised and derecognised on a trade date basis. Regular
way purchases or sales are purchases or sales of financial assets
that require delivery of assets within the time frame established
by regulation or convention in the marketplace.
Effective interest method
The effective interest method is a method of calculating the
amortised cost of a financial asset and of allocating interest
income over the relevant period. The effective interest rate is
the rate that exactly discounts estimated future cash receipts
(including all fees and points paid or 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 asset, or, where appropriate, a shorter period
to the net carrying amount on initial recognition.