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地產代理監管局
●
2015/16
年年報
財務報表
Financial Statements
124
15.
金融工具
（續）
15. Financial Instruments
(Continued)
信貸風險
信貸風險指交易對予未能履行合
約責任而引致監管局蒙受財務損
失之風險。監管局會持續監控及
審核因對手而面對之信貸風險。
為了儘量減低信貸風險，監管局
於每個結算日就應收款項之可收
回金額進行檢討，以確保對不可
收回金額充分計算減值損失。就
此而言，監管局認為其信貸風險
已大幅降低。
定期存款及流動資金之信貸風險
不大，原因是交易對手為具良好
聲譽之銀行。
流動資金風險
監管局管理層對流動資金風險負
有最終管理責任，彼等已就監管
局之短期、中期及長期資金及流
動資金管理規定建立適當之流動
資金風險管理框架。監管局管理
層透過維持足夠儲備以及持續監
察預測及實際現金流量，以管理
流動資金風險。
Credit risk
Credit risk refers to the risk that the counterparty will
default on its contractual obligations resulting in financial
loss to EAA. EAA's exposure of its counterparties are
continuously monitored, received and approved.
In order to minimise the credit risk, EAA reviews the
recoverable amount of the receivables at the end of each
reporting period to ensure that adequate impairment
losses are made for irrecoverable amounts. In this
regard, EAA considers that EAA's credit risk is significantly
reduced.
The credit risk on time deposits and liquid funds is
limited because the counterparties are banks with good
reputation.
Liquidity risk
Ultimate responsibility for liquidity risk management
rests with the management of EAA, which has built an
appropriate liquidity risk management framework for
the management of EAA's short, medium and long-
term funding and liquidity management requirements.
The management of EAA manages liquidity risk by
maintaining adequate reser ves and continuously
monitors the forecast and actual cash flows.