Page 130 - 地產代理監管局年報 2017/18 Estate Agents Authority Annual Report 2017/18

ৌਕజڌ

Financial Statements

4. ᗫᒟึࠇкᓙʿПࠇʔᆽ֛Ϊ 4. Critical Accounting Judgment and
९ʘ˴ࠅԸ๕ €ᚃ Key Sources of Estimation
Uncertainty (Continued)

Ꮠϗሪಛʘьᕸሪᅡ௪€ᚃ Allowances for bad and doubtful debts
of debtors (Continued)
Ӕ֛ࡈйᅡ௪ࣛd္၍҅Ⴉމʊྼ݄մ༉೻ҏ In determining individual allowances, EAA has considered that
˸္છϤධࠬᎈfᔾ֛݊щცࠅЪ̈ьᕸሪᅡ detailed procedures have been in place to monitor this risk. In
௪ࣛd္၍҅ʊϽᅇሪᙧًرe̙ϗΫʘ̙ঐ determining whether allowance for bad and doubtful debts is
׌ʿПࠇ൨ତ͊Ըତږݴඎfत֛ᅡ௪සఱʔ required, EAA takes into consideration the aging status, the
ɽ̙ঐϗΫʘᏐϗಛධϾЪ̈fࡊ߰Ϥഃሪಛ likelihood of collection and the estimated discounted future
ᔷᕸdኬߧՉᒔಛঐɢಯৗdۆ̙ঐ඲Ъ̈ᅡ cash flows. Specific allowance is made for debtors that are
௪f unlikely to be collected. If the financial conditions of these
debtors were to deteriorate, resulting in an impairment of
their ability to make payments, allowances may be required.

5. ೐๫൬ 5. Licence Fees

2018 2017
ಥʩ ಥʩ
HK$ HK$

೐๫൬ᐼϗɝ Total licence fees 77,302,651 75,528,912

6. Ͻ༊൬ 6. Examination Fees

2018 2017
ಥʩ ಥʩ
HK$ HK$

ήପ˾ଣʿᐄุࡰ༟ࣸϽ༊ Estate agents and salespersons
qualifying examinations 7,811,550 6,191,900
ߐʫήၾ࠰ಥᗫ׵ܔͭһၡ੗ Examination for the scheme on mutual
຾൱ᗫڷٙτર‘ɨ — ʕಥਖ਼ุ recognition of professional qualifications
༟ࣸʝႩϽ༊൬ϗɝ for estate agents in the Mainland and
Hong Kong under the Closer Economic
Partnership Arrangement (CEPA) 420,000 –

8,231,550 6,191,900

128 &45"5& "(&/54 "65)03*5: t Annual Report 2017/18