Page 114 - 地產代理監管局年報 2017/18 Estate Agents Authority Annual Report 2017/18

ৌਕజڌ

Financial Statements

ৌਕజڌڝൗ Notes to the Financial Statements
࿚Ї2018ϋ3˜31˚˟ϋܓ For the year ended 31 March 2018

1. ɓছ༟ࣘ 1. General

ήପ˾ଣ္၍҅€˜္၍҅™࣬ኽ׵1997ϋ5 EAA was established with the principal functions of promoting
˜29˚཯бٙήପ˾ଣૢԷ‘ϓͭfՉ˴ࠅ integrity and competence of estate agents and issuing estate
ᔖঐމڮආήପ˾ଣٙਖ਼ุ዁ςd౤৷੽ุࡰ agents’ licences under the Estate Agents Ordinance dated 29
ٙਖ਼ุ˥̻dʿᖦ೯ήପ˾ଣ೐๫f္၍҅ٙ May 1997 (date of enactment). The address of the registered
ൗ̅፬ԫஈʿ˴ࠅᐄุήᓃމ࠰ಥᝄ˺ެΧɽ office and principal place of business of EAA is 48th Floor,
༸؇Υձʕː48ᅽf Hopewell Centre, Queen’s Road East, Hong Kong.

͉ৌਕజڌ˸ಥʩяΐdϾಥʩΝᅵމ္၍҅ The financial statements are presented in Hong Kong dollar,
ٙ̌ঐ஬࿆f which is the same as the functional currency of EAA.

2. Ꮠ͜อࠈʿ຾ࡌࠈʘ࠰ಥৌਕ 2. Application of New and Amendments
జѓ๟ۆ€˜࠰ಥৌਕజѓ๟ۆ™ to Hong Kong Financial Reporting
Standards (¨HKFRSs©)

׵͉ϋܓd္၍҅࠯ϣમ͜˸ɨ͟࠰ಥึࠇࢪ EAA has applied, the following amendments to HKFRSs issued
ʮึ཯бʘ຾ࡌࠈ࠰ಥৌਕజѓ๟ۆj by the Hong Kong Institute of Certified Public Accountants
(“HKICPA”) for the first time in the current year:

࠰ಥึࠇ๟ۆୋ7໮ࡌࠈ͉ מᚣࠇྌ
Amendments to HKAS 7 Disclosure Initiative

࠰ಥึࠇ๟ۆୋ12໮ࡌࠈ͉ ఱ͊ྼତᑦฦᆽႩ჈ַ೼ධ༟ପ
Amendments to HKAS 12 Recognition of Deferred Tax Assets for Unrealised Losses

࠰ಥৌਕజѓ๟ۆୋ12໮ࡌࠈ͉ Ъމ࠰ಥৌਕజѓ๟ۆɚཧɓɚЇɚཧɓ̬ϋ඄ಂʘϋܓҷ
ආʘ௅ʱ
Amendments to HKFRS 12 As part of the Annual Improvements to HKFRSs 2012–2014
Cycle

׵͉ϋܓᏐ͜Ϥഃ࠰ಥৌਕజѓ๟ۆʘࡌࠈ࿁ The application of the above amendments to HKFRSs in the
္၍҅׵͉ϋܓʿཀֻϋܓʘৌਕڌତʿًر current year has had no material effect on the EAA’s financial
ʿŊא࿁༈ഃৌਕజڌה༱ʘמᚣ༟ࣘdԨೌ performance and positions for the current and prior years
ிϓࠠɽᅂᚤf and/or on the disclosures set out in the financial statements.

112 &45"5& "(&/54 "65)03*5: t Annual Report 2017/18