Page 124 - 地產代理監管局年報 2017/18 Estate Agents Authority Annual Report 2017/18
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ৌਕజڌ

            Financial Statements






            3.  ˴ࠅึࠇ݁ഄ€ᚃ                                3.  Significant Accounting Policies
                                                             (Continued)

                 ϞҖ༟ପʘಯ࠽€ᚃ                                  Impairment of tangible assets (Continued)
                 ̙ϗΫږᕘމʮ̻ᄆ࠽ಯቖਯϓ͉ၾԴ͜ᄆ࠽                        Recoverable amount is the higher of fair value less costs to
                 Շ٫ʘ༰৷٫f׵൙ПԴ͜ᄆ࠽ࣛdПࠇ͊Ը                        sell and value in use. In assessing value in use, the estimated
                 ତږݴඎɗԴ͜೼ۃ൨ତଟұତЇՉତ࠽d༈                        future cash flows are discounted to their present value using
                 ൨ତଟˀ݈ତ̹ࣛఙ࿁஬࿆ࣛග࠽ʘ൙Пdʿ                        a pre-tax discount rate that reflects current market
                 Пࠇ͊Ըତږݴඎ͊຾ሜ዆ٙ༟ପʘዹϞࠬ                         assessments of the time value of money and the risks specific
                 ᎈf                                          to the asset for which the estimates of future cash flows have
                                                             not been adjusted.


                 ࡊ༟ପ€אତږପ͛ఊЗʘ̙ϗΫږᕘПࠇЭ                       If the recoverable amount of an asset (or a cash-generating
                 ׵ሪࠦ࠽dۆึਗ਼༈ධ༟ପ€אତږପ͛ఊЗ                       unit) is estimated to be less than its carrying amount, the
                 ʘሪࠦ࠽ಯЇՉ̙ϗΫږᕘfಯ࠽ᑦฦуࣛ׵                        carrying amount of the asset (or a cash-generating unit) is
                 ϗ˕ഐၑڌʫᆽႩf                                   reduced to its recoverable amount. An impairment loss is
                                                             recognised immediately in the statement of income and
                                                             expenditure.

                 ࡊಯ࠽ᑦฦՉܝᅡΫdۆ༈༟ପʘሪࠦ࠽ਗ਼ᄣ                        Where an impairment loss subsequently reverses, the carrying
                 ̋Ї຾ࡌࠈٙПࠇ̙ϗΫږᕘdઓᄣ̋ܝٙሪ                        amount of the asset is increased to the revised estimate of its
                 ࠦ࠽ʔ੻൴ཀࡊ˸ֻϋܓԨೌఱ༈ධ༟ପ€א                        recoverable amount, but so that the increased carrying
                 ତږପ͛ఊЗᆽႩಯ࠽ᑦฦϾᏐϞٙሪࠦ                         amount does not exceed the carrying amount that would
                 ࠽fಯ࠽ᑦฦᅡΫуࣛᆽႩމϗɝf                            have been determined had no impairment loss been
                                                             recognised for the asset (or a cash-generating unit) in prior
                                                             years. A reversal of an impairment loss is recognised as
                                                             income immediately.


                 ږፄʈՈ                                        Financial instruments
                 ຅္၍҅ϓމʈՈΥߒૢ˖ٙࠈߒ˙ࣛdᆽႩ                        Financial assets and financial liabilities are recognised on the
                 ږፄ༟ପʿږፄࠋවfږፄ༟ପʿږፄࠋවڋ                        statement of financial position when EAA becomes a party to
                 Ӊܲʮ̻ᄆ࠽ࠇඎfΪϗᒅא೯Бږፄ༟ପʿ                        the contractual provisions of the instrument. Financial assets
                 ږፄࠋවϾٜટପ͛ʹ׸ϓ͉d׵࠯ϣᆽႩࣛ                        and financial liabilities are initially measured at fair value.
                 ׵༈ධږፄ༟ପאږፄࠋවٙʮ̻ᄆ࠽ʕࠇɝ                        Transaction costs that are directly attributable to the
                 אϔৰ€ൖቇ͜ઋرϾ֛f                               acquisition or issue of financial assets and financial liabilities
                                                             are added to or deducted from the fair value of the financial
                                                             assets or financial liabilities, as appropriate, on initial
                                                             recognition.
















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