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Estate Agents Authority
●
Annual Report 2015/16
財務報表
Financial Statements
123
15.
金融工具
a.
金融工具類別
15. Financial Instruments
a. Categories of financial instruments
2016
港元
HK$
2015
港元
HK$
金融資產：
Financial assets:
貸款及應收款項
(
包括現金及
現金等價物
)
Loans and receivables (including cash
and cash equivalents)
228,740,296
215,804,280
金融負債
:
Financial liabilities:
攤銷成本
Amortised costs
11,745,031
8,756,984
b.
金融風險管理目標及政策
監管局之主要金融工具包括應收
賬款、定期存款、銀行結餘、現
金及應付賬款。該等金融工具詳
情於各自附註披露。該等金融工
具之相關風險包括市場風險（包
括利率風險）、信貸風險及流動
資金風險。如何減輕該等風險的
政策載於下文。管理層管理及監
控該等風險，以確保可及時及有
效地實施適當措施。
市場風險
現金流量利率風險
監管局因計息金融資產利率變動
的影響而面對現金流量利率風
險。計息金融資產主要為銀行結
餘，全屬短期性質。因此，未來
任何利率變動將不會對監管局之
業績造成重大影響。
b. Financial risk management objectives
and policies
EAA's major financial instruments include debtors,
time deposits, bank balances and cash and creditors.
Details of the financial instruments are disclosed in
respective notes. The risks associated with these financial
instruments include market risk (including interest rate
risk), credit risk and liquidity risk. The policies on how to
mitigate these risks are set out below. The management
manages and monitors these exposures to ensure that
appropriate measures are implemented in timely and
effective manner.
Market risk
Cash flow interest rate risk
EAA is exposed to cash flow interest rate risk through
the impact of rate changes on interest bearing financial
assets. Interest bearing financial assets are mainly
balances with banks which are all short term in nature.
Therefore, any future variation in interest rates will not
have a significant impact on the results of EAA.