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地產代理監管局
●
2015/16
年年報
財務報表
Financial Statements
114
3.
主要會計政策
（續）
3. Significant Accounting Policies
(Continued)
金融負債
金融負債﹝包括應付賬款及應計項
目﹞乃其後以按實際利息法按攤銷
成本計量。
終止確認
監管局僅於資產現金流量之合約權
利屆滿時，或將金融資產及資產所
有權之絕大部份風險及回報轉讓予
另一實體時終止確認金融資產。倘
監管局並無轉讓亦無保留所有權之
絕大部分風險及回報，而繼續控
制已轉讓資產，則監管局會按其持
續參與程度繼續確認資產及相關負
債。倘監管局保留已轉讓金融資產
所有權之絕大部分風險及回報，則
監管局繼續確認該金融資產，亦會
就已收取之所得款項確認已抵押借
貸。
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。
Financial liabilities
Financial liabilities (including creditors and accruals) are
subsequently measured at amortised cost, using the effective
interest method.
Derecognition
EAA derecognises a financial asset only when the contractual
rights to the cash flows from the asset expire, or when it
transfers the financial asset and substantially all the risks
and rewards of ownership of the asset to another entity. If
EAA neither transfers nor retains substantially all the risks
and rewards of ownership and continues to control the
transferred asset, EAA continues to recognise the asset to
the extent of its continuing involvement and recognises an
associated liability. If EAA retains substantially all the risks
and rewards of ownership of a transferred financial asset, EAA
continues to recognise the financial asset and also recognises
a collateralised borrowing for the proceeds received.
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.
EAA derecognises financial liabilities when, and only when,
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.