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地產代理監管局
●
2015/16
年年報
財務報表
Financial Statements
122
2016
港元
HK$
2015
港元
HK$
一年內
Within one year
8,023,824
4,743,571
第二至第五年（包括首尾兩年）
In the second to fifth year inclusive
12,704,388
—
20,728,212
4,743,571
13.
經營租賃承擔
於結算日，監管局就租用樓宇之不
可撇銷之經營租賃，於下列期間之
未來最低租賃款項承擔如下：
13. Operating Lease Commitments
At the end of the reporting period, EAA had commitments
for future minimum lease payments under non-cancellable
operating leases in respect of rented premises which fall due
as follows:
經營租賃款項乃監管局就其辦公室
物業應付之租金。租賃及租金平均
每三年
(2015:
三年
)
議定一次。
14.
資本風險管理
監管局的資本主要是來自其成立以
來所累積的盈餘。其資本管理的目
的是要確保監管局能持續經營，以
提升地產代理的專業操守及專業水
平。
監管局定期檢討並管理其資本架
構，以確保監管局有充足的資金以
作營運及資本需求。監管局對產生
的盈餘實行零攤派政策。所有盈餘
均轉入累積儲備，以應付未來營運
的需求。地產代理每年須向監管局
繳付牌照費。
監管局定期檢討增加牌照費的需
要，以確保妥善切合營運需求。
Operating lease payments represent rentals payable by EAA
for certain of its office premises. Leases are negotiated for
and rentals are fixed for an average term of three years (2015:
three years).
14. Capital Risk Management
EAA's capital comprises primarily the fund accumulated
since its establishment, and its objective when managing
the capital is to ensure that EAA will be able to continue as a
going concern so that it can continue to promote integrity
and competence of estate agents.
EAA regularly reviews and manages its capital to ensure
adequacy for both the operational and capital needs. EAA
operates a zero distribution policy with regard to surpluses
generated. All surpluses are transferred to the cumulative
fund for future operational needs. EAA charges an annual
licence fees on the estate agent.
EAA regularly reviews the need to increase licence fees to
ensure operational needs are fully covered.