Page 128 - 地產代理監管局年報 2017/18 Estate Agents Authority Annual Report 2017/18
P. 128
ৌਕజڌ
Financial Statements
3. ˴ࠅึࠇ݁ഄᚃ 3. Significant Accounting Policies
(Continued)
ږፄʈՈᚃ Financial instruments (Continued)
˟ᆽႩ Derecognition
္၍҅ස༟ପତږݴඎʘΥߒᛆл֣တࣛd EAA derecognises a financial asset only when the contractual
אਗ਼ږፄ༟ପʿ༟ପהϞᛆʘഒɽ΅ࠬᎈʿ rights to the cash flows from the asset expire, or when it
Ϋజᔷᜫʚ̤ɓྼࣛ˟ᆽႩږፄ༟ପfࡊ transfers the financial asset and substantially all the risks and
္၍҅Ԩೌᔷᜫ͵ೌڭवהϞᛆʘഒɽʱࠬ rewards of ownership of the asset to another entity. If EAA
ᎈʿΫజdϾᘱᚃછՓʊᔷᜫ༟ପdۆ္၍҅ neither transfers nor retains substantially all the risks and
ึܲՉܵᚃਞၾܓᘱᚃᆽႩ༟ପʿᗫࠋ rewards of ownership and continues to control the transferred
වfࡊ္၍҅ڭवʊᔷᜫږፄ༟ପהϞᛆʘഒ asset, EAA continues to recognise the asset to the extent of
ɽʱࠬᎈʿΫజdۆ္၍҅ᘱᚃᆽႩ༈ږፄ its continuing involvement and recognises an associated
༟ପd͵ึఱʊϗ՟ʘהಛධᆽႩʊתץ࠾ liability. If EAA retains substantially all the risks and rewards of
൲f ownership of a transferred financial asset, EAA continues to
recognise the financial asset and also recognises a
collateralised borrowing for the proceeds received.
ҁΌ˟ᆽႩږፄ༟ପࣛd༈༟ପʘሪࠦ࠽ၾ On derecognition of a financial asset in its entirety, the
ʊϗʿᏐϗ˾ᄆᐼձʿʊՉ˼Όࠦϗूʕ difference between the asset’s carrying amount and the sum
ᆽႩʘଢ଼ࠇϗूאᑦฦගʘࢨᕘɗϗ˕ഐၑ of the consideration received and receivable and the
ڌʕᆽႩf cumulative gain or loss that had been recognised in other
comprehensive income is recognised in the statement of
income and expenditure.
ස္၍҅ٙப༆ৰe՟ऊא֣တࣛd˙ EAA derecognises financial liabilities when, and only when,
˟ᆽႩږፄࠋවf˟ᆽႩٙږፄࠋවሪࠦ࠽ EAA’s obligations are discharged, cancelled or expire. The
ၾʊ˹ʿᏐ˹˾ᄆʘࢨᕘϗ˕ഐၑڌʕᆽ difference between the carrying amount of the financial
Ⴉf liability derecognised and the consideration paid and payable
is recognised in the statement of income and expenditure.
ॡ༣ Leasing
ᐄॡ༣ಛධdܲॡ༣ϋಂ˸ٜᇞجᆽႩމක Operating lease payments are recognised as an expense on a
˕dઓϞ̤ɓධϞӻ୕ʘਿһঐˀ݈ऊ straight-line basis over the lease term, except where another
ঃdॡ༣༟ପהପ͛ʘࣖूʘࣛගᅼόۆ systematic basis is more representative of the time pattern in
Ъйሞf which economic benefits from the leased asset are consumed.
ࡊࠈͭᐄॡ༣̙ࣛ˸ᐏॡ༣ᎴdۆϞ In the event that lease incentives are received to enter into
ᗫᎴᆽႩމࠋවfᎴᐼлू˸ٜᇞجᆽႩ operating leases, such incentives are recognised as a liability.
މॡږක˕ಯˇd̤ɓධϞӻ୕ʘਿһঐ The aggregate benefit of incentives is recognised as a
ˀ݈ऊঃॡ༣༟ପהପ͛ʘࣖूʘࣛගᅼ reduction of rental expense on a straight-line basis over the
όۆЪйሞf lease term, except where another systematic basis is more
representative of the time pattern in which economic benefits
from the leased asset are consumed.
126 &45"5& "(&/54 "65)03*5: t Annual Report 2017/18
