Page 127 - 地產代理監管局年報 2017/18 Estate Agents Authority Annual Report 2017/18
P. 127
ৌਕజڌ Financial Statements
3. ˴ࠅึࠇ݁ഄᚃ 3. Significant Accounting Policies
(Continued)
ږፄʈՈᚃ Financial instruments (Continued)
ږፄ༟ପಯ࠽ᚃ Impairment of financial assets (Continued)
הϞږፄ༟ପʘಯ࠽ᑦฦึٜટІږፄ༟ପʘ The carrying amount of the financial asset is reduced by the
ሪࠦ࠽ϔಯdઓᏐϗሪಛۆৰ̮dՉሪࠦ࠽ึ impairment loss directly for all financial assets with the
ீཀᅡ௪ሪЪ̈ϔಯfᏐϗሪಛൖމʔ̙ϗ exception of debtors, where the carrying amount is reduced
ΫࣛdՉਗ਼ᅡ௪ሪʫቖfՉܝϗΫٙʊ through the use of an allowance account. When a debtor is
ቖಛධਗ਼ࠇɝϗ˕ഐၑڌf considered uncollectible, it is written off against the allowance
account. Subsequent recoveries of amounts previously written
off are credited to the statement of income and expenditure.
ఱܲᛅቖϓ͉ࠇඎʘږፄ༟ପϾԊdࡊՉܝ For financial assets measured at amortised cost, if, in a
ಂගՉಯ࠽ᑦฦʘږᕘಯˇdϾ༈ಯˇ̙˸܄ subsequent period, the amount of impairment loss decreases
ᝈήၾᆽႩಯ࠽ᑦฦܝ೯͛ʘɓධԫϞᗫd and the decrease can be related objectively to an event
ۆۃʊᆽႩʘಯ࠽ᑦฦீཀϗ˕ഐၑڌᅡ occurring after the impairment losses was recognised, the
Ϋdઓ༈༟ପᅡΫಯ࠽ᑦฦ˚ʘሪࠦ࠽dʔ previously recognised impairment loss is reversed through the
൴ཀ༈༟ପ͊ᆽႩಯ࠽ࣛʘʊᛅቖϓ͉f statement of income and expenditure to the extent that the
carrying amount of the asset at the date the impairment is
reversed does not exceed what the amortised cost would
have been had the impairment not been recognised.
ږፄࠋව Financial liabilities
ږፄࠋවɗ࣬ኽהࠈͭΥߒτરʘʫ࢙ʿږፄ Financial liabilities are classified in accordance with the
ࠋවʘ່֛ʱᗳf substance of the contractual arrangements entered into and
the definition of a financial liability.
ྼყлࢹج Effective interest method
ྼყлࢹجމࠇၑږፄࠋවϞᗫಂගʘᛅቖ The effective interest method is a method of calculating the
ϓ͉˸ʿʱৣлࢹ˕̈ʘ˙جfྼყлଟܸਗ਼ amortised cost of a financial liability and of allocating interest
ږፄࠋවཫࠇ̙Դ͜ϋಂא༰ಂගʫൖ expense over the relevant period. The effective interest rate is
ቇ͜ઋرϾ֛ٙПࠇ͊Ըତږ˹ಛܼ̍ଡ଼ϓ the rate that exactly discounts estimated future cash
ྼყлଟeʹϓ͉ʿՉ˼๐ᄆאұᜫʔ̙ʱ payments (including all fees and points paid on received that
௲΅ʊ˹אʊϗʘהϞ൬͜ʿᓃᅰλ൨ form an integral part of the effective interest rate, transaction
ତމڋӉᆽႩࣛሪࠦଋ࠽ٙлଟf costs and other premiums or discounts) through the expected
life of the financial liability, or, where appropriate, a shorter
period to the net carrying amount on initial recognition.
ږፄࠋව Financial liabilities
ږፄࠋවܼ̍Ꮠ˹ሪಛʿᏐࠇධͦɗՉܝ˸ܲ Financial liabilities (including creditors and accruals) are
ྼყлࢹجܲᛅቖϓ͉ࠇඎf subsequently measured at amortised cost, using the effective
interest method.
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