Page 121 - 地產代理監管局年報 2017/18 Estate Agents Authority Annual Report 2017/18
P. 121

ৌਕజڌ Financial Statements









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

                 ʊ཯бШ֠͊͛ࣖʘ࠰ಥৌਕజѓ๟                            New and revised HKFRSs in issue but not
                 ۆอࠈʿࡌࠈ͉ €ᚃ                                 yet effective (Continued)
                 ࠰ಥৌਕజѓ๟ۆୋ16໮ॡ༣€ᚃ                           HKFRS 16 Leases (Continued)
                 ޴ˢוॡɛึࠇجϾԊd࠰ಥৌਕజѓ๟ۆୋ                        In contrast to lessee accounting, HKFRS 16 substantially
                 16໮ɽߧɪᔷו࠰ಥึࠇ๟ۆୋ17໮ʘ̈ॡ                       carries forward the lessor accounting requirements in HKAS
                 ɛึࠇج஝֛dԨᘱᚃࠅӋ̈ॡɛਗ਼ॡ༣ʱᗳ                        17, and continues to require a lessor to classify a lease either
                 މ຾ᐄॡ༣אፄ༟ॡ༣fϤ̮d࠰ಥৌਕజѓ                        as an operating lease or a finance lease. Furthermore,
                 ๟ۆୋ16໮஝֛Ъ̈һ༉းמᚣf                            extensive disclosures are required by HKFRS 16.


                 ׵2018ϋ3˜31˚dνڝൗ14המᚣd္၍                     As at 31 March 2018, EAA has non-cancellable operating
                 ҅ܵϞٙʔ̙࿞ቖ຾ᐄॡ༣וዄމ5,465,680                    lease commitments of HK$5,465,680 as disclosed in note 14.
                 ಥʩfڋӉ൙Пڌ׼d༈ഃτરਗ਼ୌΥ࠰ಥৌ                        A preliminary assessment indicates that the arrangement will
                 ਕజѓ๟ۆୋ16໮ධɨॡ༣່֛ٙdΪϤd                        meet the definition of a lease under HKFRS 16, and hence
                 ္၍҅ਗ਼ఱהϞ༈ഃॡ༣ᆽႩԴ͜ᛆ༟ପʿ޴                        EAA will recognise a right-of-use asset and a corresponding
                 ᏐࠋවdৰڢίᏐ͜࠰ಥৌਕజѓ๟ۆୋ16                        liability in respect of all these leases unless they qualify for low
                 ໮ܝՉୌΥЭᄆ࠽א೵ಂॡ༣f                              value or short-term leases upon the application of HKFRS 16.


                 Ϥ̮d္၍҅ͦۃႩމʊ˹ٙ2,095,182ಥʩ                    In addition, EAA currently considers refundable rental deposits
                 ̙ٙৗᒔॡږܲږމ࠰ಥึࠇ๟ۆୋ17໮ቇ                        paid of HK$2,095,182 as rights and obligations under leases
                 ٙ͜ॡ༣ɨᛆлʿ່ਕfԱኽ࠰ಥৌਕజѓ๟                        to which HKAS 17 applies. Based on the definition of lease
                 ۆୋ16໮ɨॡ༣ಛ່֛ٙdɪࠑܲږԨڢၾ                        payments under HKFRS 16, such deposits are not payments
                 Դ͜޴ᗫ༟ପٙᛆлϞᗫٙಛධfΪϤdɪࠑ                        relating to the right to use the underlying assets, accordingly,
                 ܲږٙሪࠦږᕘ̙ሜ዆Їᛅቖϓ͉dʿϞᗫሜ                        the carrying amounts of such deposits may be adjusted to
                 ዆ᕘൖމᕘ̮ॡ༣ಛf࿁̙ৗᒔٙʊ˹ॡږܲ                        amortised cost and such adjustments are considered as
                 ږЪ̈ٙሜ዆඲ࠇɝԴ͜ᛆ༟ପٙሪࠦږᕘ                         additional lease payments. Adjustments to refundable rental
                 ʕf                                          deposits paid would be included in the carrying amount of
                                                             right-of-use assets.


                 Ϥ̮dમ͜อ஝֛̙ঐึኬߧɪ˖הࠑٙࠇ                         In addition, the application of new requirements may result
                 ඎeяΐʿמᚣ೯͛ᜊਗf್Ͼdί၍ଣᄴҁ                        changes in measurement, presentation and disclosure as
                 ϓ༉းᄲቡۃdೌجΥଣПࠇৌਕᅂᚤf                          indicated above. However, it is not practicable to provide a
                                                             reasonable estimate of the financial effect until the
                                                             management complete a detailed review.


















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