Page 132 - 地產代理監管局年報 2017/18 Estate Agents Authority Annual Report 2017/18
P. 132
ৌਕజڌ
Financial Statements
9. ᒅໄيุeዚኜʿண௪ʘʊ˹ 9. Deposit Paid For Acquisition of
ܲږ Property, Plant and Equipment
2018ϋ3˜15˚d္၍҅ၾዹͭୋɧ˙ࠈ On 15 March 2018, EAA entered into a sale and purchase
ͭəɓ΅൯ርᙄd˸70,000,000ಥʩٙ˾ᄆ agreement with an independent third party to purchase an
ᒅ൯፬ԫஈʿ৾ԓЗf2018ϋ3˜31˚d office premise and car parking spaces at the consideration of
္၍҅ʊܲ൯ርᙄ˕˹7,000,000ಥʩܲ HK$70,000,000. As at 31 March 2018, EAA has paid deposit
ږdʿᐼᕘ5,950,210ಥʩٙՉ˼ᗫϓ͉f of HK$7,000,000 in accordance with the sale and purchase
Ϥᒅໄʊ2018ϋ4˜12˚ҁϓf agreement, and other related cost of total HK$5,950,210.
The acquisition was completed on 12 April 2018.
10. ვБഐቱʿତږʿ֛ಂπಛ 10. Bank Balances and Cash and Time
Deposits
ვБഐቱʿତږ္ܼ̍၍҅ܵϞʘତږʿቱɨ Bank balances and cash comprise cash held by EAA and short-
Ցಂ˚މ11Ї58˚2017ϋj11Ї59˚d term bank deposits with remaining tenure of 11 to 58 days
̹ܲࣛఙϋлଟʧ˷0.01%Ї1.10%2017 (2017: 11 to 59 days) at prevailing market interest rates
ϋjʧ˷0.01%Ї0.96%ࠇၑʘಂვБπ ranging from 0.01% to 1.10% per annum (2017: 0.01% to
ಛf 0.96% per annum).
֛ಂπಛܼ̍ቱɨՑಂ˚މ159˚2017ϋj Time deposits comprise a short-term bank deposit with
138Ї159˚d̹ܲࣛఙϋлଟމ1.15% remaining tenure of 159 days (2017: 138 to 159 days) at
2017ϋjʧ˷0.98%Ї1.15%ࠇၑʘಂ prevailing market interest rate being 1.15% per annum (2017:
ვБπಛf 0.98% to 1.15% per annum).
္၍҅Ⴉމ༈ഃ༟ପʘሪࠦ࠽ၾՉʮ̻ᄆ࠽ EAA considers that the carrying amounts of these assets
߰f approximate their fair values.
11. ַϗɝ 11. Deferred Income
ַϗɝɗܸήପ˾ଣމϞࣖಂᖮʹʘ Deferred income represents licence fees received from estate
൬d္ܲ၍҅ٙϗɝᆽႩ݁ഄЪַஈଣf agents for a validity period, which are deferred according to
EAA’s income recognition policy.
12. ʊϗ͡ሗಛධ 12. Licence Application Fees Received
༈ഃಛධɗܸήପ˾ଣஹΝ͡ሗɓԻᖮʹ These represent amounts paid by estate agents applying for
ʘಛධdՉ͡ሗԨഐၑ˚ʥίஈଣʕf the licences which were still being processed but not yet
approved at the end of the reporting period.
130 &45"5& "(&/54 "65)03*5: t Annual Report 2017/18
