Page 125 - 地產代理監管局年報 2017/18 Estate Agents Authority Annual Report 2017/18
P. 125

ৌਕజڌ Financial Statements









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

                 ږፄʈՈ€ᚃ                                     Financial instruments (Continued)
                 ږፄ༟ପ                                        Financial assets
                 ္၍҅ٙږፄ༟ପ˴ࠅމ൲ಛʿᏐϗಛධfʱ                        EAA’s financial assets are classified as loan and receivables.
                 ᗳൖ˷ږፄ༟ପٙ׌ሯʿͦٙd׵ڋӉᆽႩࣛ                        The classification depends on the nature and purpose of the
                 ᔾ֛fהϞ֛ಂ˙όᒅ൯אቖਯٙږፄ༟ପ˸                        financial assets and is determined at the time of initial
                 ʹ׸˚ಂЪਿ๟ᆽႩʿ՟ऊᆽႩf֛ಂ˙όᒅ                        recognition. All regular way purchases or sales of financial
                 ൯אቖਯܸࠅӋܲ஝ۆא̹ఙ࿕Էה֛ٙࣛග                        assets are recognised and derecognised on a trade date basis.
                 ஝ᇍʫਗ਼༟ପ༶תٙږፄ༟ପ൯ርf                            Regular way purchases or sales are purchases or sales of
                                                             financial assets that require delivery of assets within the time
                                                             frame established by regulation or convention in the
                                                             marketplace.

                 ྼყлଟج                                       Effective interest method
                 ྼყлࢹجމࠇၑږፄ༟ପ׵Ϟᗫಂගᛅቖϓ                        The effective interest method is a method of calculating the
                 ͉˸ʿʱৣлࢹϗɝʘ˙جfྼყлଟܸਗ਼ږ                        amortised cost of a financial asset and of allocating interest
                 ፄ༟ପ׵዆ࡈཫࠇ̙Դ͜ϋಂא༰೵ಂගʫ                         income over the relevant period. The effective interest rate is
                €ࡊቇ͜ٙПࠇ͊Ըତږϗɝ€ܼ̍᙮׵ྼყ                        the rate that exactly discounts estimated future cash receipts
                 лଟʔ̙ʱ௲௅΅ٙהϞʊ˹אʊϗ൬ʿᓃ                         (including all fees and points paid or received that form an
                 ᅰeʹ׸ϓ͉ʿՉ˼๐ᄆאұᜫ࡝λ൨ତމ                        integral part of the effective interest rate, transaction costs
                 ڋӉᆽႩࣛሪࠦଋ࠽ٙлଟf                               and other premiums or discounts) through the expected life
                                                             of the financial asset, or, where appropriate, a shorter period
                                                             to the net carrying amount on initial recognition.


                 лࢹϗɝܲྼყлࢹਿ๟ᆽႩf                              Interest income is recognised on an effective interest basis.

                 ൲ಛʿᏐϗಛධ                                     Loans and receivables
                 ൲ಛʿᏐϗಛධމՈϞո֛א̙ᔾ֛˹ಛʘڢ                        Loans and receivables are non-derivative financial assets with
                 ࠃ͛ږፄ༟ପd༈ഃ༟ପ׵ݺᚔ̹ఙɪԨೌజ                        fixed or determinable payments that are not quoted in an
                 ᄆfڋϣᆽႩܝd൲ಛʿᏐϗಛධ€ܼ̍Ꮠϗ                        active market. Subsequent to initial recognition, loans and
                 ሪಛe֛ಂπಛ˸ʿვБഐቱʿତږɗԴ͜                        receivables (including debtors, time deposits and bank and
                 ྼყлࢹجܲᛅቖϓ͉ಯ΂Оಯ࠽ࠇၑ€Ԉɨ                        cash balances) are carried at amortised cost using the effective
                 ˖ږፄ༟ପಯ࠽ʘึࠇ݁ഄf                              interest method, less any impairment losses (see accounting
                                                             policy on impairment of financial assets below).




















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