119 / 148
Estate Agents Authority
●
Annual Report 2015/16
財務報表
Financial Statements
115
3.
主要會計政策
（續）
3. Significant Accounting Policies
(Continued)
租賃
經營租賃款項，按租賃年期以直線
法確認為開支，惟有另一項有系統
性之基準更能反映消耗，租賃資產
所產生之經濟效益之時間模式則作
別論。
倘於訂立經營租賃時可以獲得租賃
優惠，則有關優惠確認為負債。優
惠總利益以直線法確認為租金開支
減少，另一項有系統性之基準更能
反映消耗租賃資產所產生之經濟效
益之時間模式則作別論。
僱員福利
僱員可享年假權利
僱員可享年假之權利在其符合資格
享有時確認。
就截至結算日止因僱員已提供服務
而產生之估計年假責任已作出撥備。
僱員福利
–
公積金責任
監管局在香港設立一項強制性公積
金計劃
(
「強積金計劃」
)
。強積金計
劃的資產分開存放在由信託人管理
的基金內。監管局及其僱員每月均
須繳付相等於僱員有關收入
5%
之供
款，上限為
1,500
港元
(2015
年
:1,500
港元
)
。監管局就強積金計劃所作供
款於作出供款時確認為開支。
Leasing
Operating lease payments are recognised as an expense
on a straight-line basis over the lease term, except where
another systematic basis is more representative of the time
pattern in which economic benefits from the leased asset are
consumed.
In the event that lease incentives are received to enter
into operating leases, such incentives are recognised as a
liability. The aggregate benefit of incentives is recognised
as a reduction of rental expense on a straight-line basis over
the lease term, except where another systematic basis is
more representative of the time pattern in which economic
benefits from the leased asset are consumed.
Employee benefits
Employee leave entitlements
Employee entitlements to annual leave are recognised when
they accrue to employees.
A provision is made for the estimated liability for annual
leave as a result of services rendered by employees up to the
end of the reporting period.
Employee benefits - provident fund obligations
EAA operates a mandatory provident fund scheme ("MPF
scheme") in Hong Kong. The assets of the MPF scheme
are held in a separate trustee - administered fund. Both
EAA and the employees are required to contribute 5%
of the employee's relevant income up to a maximum of
HK$1,500 (2015: HK$1,500) per employee per month. EAA's
contributions to the MPF scheme are expensed as incurred.