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Estate Agents Authority
●
Annual Report 2015/16
財務報表
Financial Statements
125
15.
金融工具
（續）
15. Financial Instruments
(Continued)
加權平均
實際利率
Weighted
average
effective
interest rate
%
0
至
30
天
0 - 30 days
港元
HK$
31
至
60
天
31 - 60 days
港元
HK$
未貼現現金
流量總額
Total
undiscounted
cash flows
港元
HK$
賬面值
Carrying
amount
港元
HK$
2016
年
2016
應付賬款
Creditors
—
10,686,567 1,058,464 11,745,031 11,745,031
2015
年
2015
應付賬款
Creditors
—
8,225,207
531,777
8,756,984
8,756,984
c.
公平價值
金融資產及金融負債之公平價
值，按貼現現金流量分析普遍採
納之定價模式釐定。
監管局認為，於財務報表按攤銷
成本入賬的金融資產及金融負債
之賬面值與其公平價值相約。
c. Fair values
The fair values of financial assets and financial liabilities
are determined in accordance with generally accepted
pricing models based on discounted cash flow analysis.
EAA considers that the carrying amounts of financial
assets and financial liabilities recorded at amortised
cost in the financial statements approximate their
corresponding fair values.
下表載列監管局非衍生金融負債
之餘下合約到期日。該表乃根據
監管局可被要求支付金融負債之
最早日期編製，以反映金融負債
之未貼現現金流量。
The following table details EAA's remaining contractual
maturity for its non-derivative financial liabilities on the
agreed repayment terms. The table has been drawn
up based on the undiscounted cash flows of financial
liabilities based on the earliest date on which EAA can be
required to pay.