Page 126 - 地產代理監管局年報 2017/18 Estate Agents Authority Annual Report 2017/18
P. 126

ৌਕజڌ

            Financial Statements






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

                 ږፄʈՈ€ᚃ                                     Financial instruments (Continued)
                 ږፄ༟ପಯ࠽                                      Impairment of financial assets
                 ږፄ༟ପ׵జѓಂ͋൙֛݊щϞಯ࠽༦൥f຅                        Financial assets are assessed for indicators of impairment at
                 Ϟ܄ᝈᗇኽᜑͪږፄ༟ପʘПࠇ͊Ըତږݴඎ                        the end of the reporting period. Financial assets are
                 Ϊ׵ڋӉᆽႩ༈ږፄ༟ପܝ೯͛ʘɓධאεධ                        considered to be impaired where there is objective evidence
                 ԫ΁ϾաՑᅂᚤࣛd༈ږፄ༟ପൖމʊಯ࠽f                        that, as a result of one or more events that occurred after the
                                                             initial recognition of the financial asset, the estimated future
                                                             cash flows of the financial assets have been affected.


                 ಯ࠽ٙ܄ᝈᗇኽ̙ܼ̍j                                 Objective evidence of impairment could include:

                 t   ೯Бɛאʹ׸࿁˙Ϟࠠɽৌ݁Ѣᗭiא                       t    TJHOJGJDBOU GJOBODJBM EJGGJDVMUZ PG UIF JTTVFS PS DPVOUFSQBSUZ
                                                                  or


                 t   ༼ˀΥߒdν͊ঐᖮ˹אַ፰Ꮅᒔлࢹ                       t    CSFBDI PG DPOUSBDU  TVDI BT EFGBVMU PS EFMJORVFODZ JO
                     א͉ږiא                                        interest or principal payments; or

                 t   ࠾ಛɛϞ̙ঐࠦᑗॎପאৌਕࠠଡ଼iא                       t    JU CFDPNJOH QSPCBCMF UIBU UIF CPSSPXFS XJMM FOUFS
                                                                  bankruptcy or financial re-organisation; or

                 t   Ϊৌ݁ѢᗭϾኬߧ༈ږፄ༟ପ̰̘ݺᚔ                       t    EJTBQQFBSBODF PG BO BDUJWF NBSLFU GPS UIBU GJOBODJBM
                     ̹ఙf                                          asset because of financial difficulties.


                 ߰ʍᗳйʘږፄ༟ପ€νᏐϗሪಛϾԊdʔึ                       For certain categories of financial asset, such as debtors,
                 ఊዹЪ̈ಯ࠽ʘ༟ପึිණɓԻ൙Пಯ࠽fᏐ                        assets that are assessed not to be impaired individually are,
                 ϗಛධଡ଼Ϋତಯ࠽ʘ܄ᝈᗇኽ္ܼ̍၍҅ཀ                        subsequently, assessed for impairment on a collective basis.
                 ֻϗಛা፽eଡ଼Υʫ൴ཀ̻ѩڦ൲ಂַٙ፰˹                        Objective evidence of impairment for a portfolio of receivables
                 ಛᅰͦᄣ̋eήਜ຾᏶ًر̈ତ׼ᜑᜊਗኬߧ                        could include EAA’s past experience of collecting payments,
                 Ꮠϗሪಛ͊ঐᎵᒔf                                   an increase in the number of delayed payments in the
                                                             portfolio past the average credit period, and observable
                                                             changes in local economic conditions that correlate with
                                                             default on receivables.


                 ᗫ׵ܲᛅቖϓ͉ɝሪٙږፄ༟ପdಯ࠽ᑦฦᆽ                        For financial assets carried at amortised cost, the amount of
                 Ⴉމ༟ପሪࠦ࠽ၾܲږፄ༟ପࡡྼყлଟ࿁П                        the impairment loss recognised is the difference between the
                 ࠇ͊Ըତږݴඎ൨ତܝٙତ࠽Շ٫ʘගٙࢨ                         asset’s carrying amount and the present value of the
                 ᕘf                                          estimated future cash flows discounted at the financial asset’s
                                                             original effective interest rate.











        124     &45"5& "(&/54 "65)03*5: t Annual Report 2017/18
   121   122   123   124   125   126   127   128   129   130   131