Page 129 - 地產代理監管局年報 2017/18 Estate Agents Authority Annual Report 2017/18
P. 129
ৌਕజڌ Financial Statements
3. ˴ࠅึࠇ݁ഄᚃ 3. Significant Accounting Policies
(Continued)
྇ࡰ၅л Employee benefits
྇ࡰ̙Ԯϋᛆл Employee leave entitlements
྇ࡰ̙ԮϋʘᛆлίՉୌΥ༟ࣸԮϞࣛᆽ Employee entitlements to annual leave are recognised when
Ⴉf they accrue to employees.
ఱ࿚Їഐၑ˚˟Ϊ྇ࡰʊԶਕϾପ͛ʘП A provision is made for the estimated liability for annual leave
ࠇϋபʊЪ̈ᅡ௪f as a result of services rendered by employees up to the end of
the reporting period.
྇ࡰ၅л — ʮጐږப Employee benefits — provident fund
obligations
္၍҅ί࠰ಥணͭɓධ੶Փʮጐږࠇྌ੶ EAA operates a mandatory provident fund scheme (“MPF
ጐږࠇྌf੶ጐږࠇྌٙ༟ପʱකπ׳ί͟ scheme”) in Hong Kong. The assets of the MPF scheme are
ڦৄɛ၍ଣٙਿږʫf္၍҅ʿՉ྇ࡰӊ˜ѩ held in a separate trustee — administered fund. Both EAA
ᖮ˹ഃ྇ࡰϞᗫϗɝ5%ʘԶಛdɪࠢ and the employees are required to contribute 5% of the
މ1,500ಥʩ2017ϋj1,500ಥʩf္၍҅ employee’s relevant income up to a maximum of HK$1,500
ఱ੶ጐږࠇྌהЪԶಛЪ̈ԶಛࣛᆽႩމක (2017: HK$1,500) per employee per month. EAA’s
˕f contributions to the MPF scheme are expensed as incurred.
4. ᗫᒟึࠇкᓙʿПࠇʔᆽ֛Ϊ 4. Critical Accounting Judgment and
९ʘ˴ࠅԸ๕ Key Sources of Estimation
Uncertainty
Ꮠ္͜၍҅ʘึࠇ݁ഄࣛʊڝൗ3༉ In the process of applying EAA’s accounting policies, which
ࠑd၍ଣᄴЪ̈ɨΐ࿁ৌਕజڌהᆽႩʘږ are described in note 3, management had made the following
ᕘՈϞ௰ࠠɽᅂᚤʘᗫᒟкᓙf judgments that have the most significant effect on the
amounts recognised in the financial statements.
Ꮠϗሪಛʘьᕸሪᅡ௪ Allowances for bad and doubtful debts
of debtors
ᏐϗሪಛڋϣᆽႩɗܲʮ̻ᄆ࠽ࠇၑdՉܝۆ Debtors are measured at initial recognition at fair value, and
ܲྼყлࢹج˸ᛅቖϓ͉ࠇၑfࡊϞ܄ᝈᗇኽ are subsequently measured at amortised cost using the
ᜑͪ༈༟ପ̈ତಯ࠽dۆఱПࠇʔ̙ϗΫږᕘ effective interest method. Appropriate allowances for
ࠇၑʘቇᅡ௪ϗ˕ഐၑڌʫᆽႩf estimated irrecoverable amounts are recognised in the
statement of income and expenditure when there is objective
evidence that the asset is impaired.
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