Page 134 - 地產代理監管局年報 2017/18 Estate Agents Authority Annual Report 2017/18

ৌਕజڌ

Financial Statements

15. ༟͉ࠬᎈ၍ଣ 15. Capital Risk Management

္၍҅ٙ༟͉˴ࠅ݊ԸІՉϓͭ˸Ըהଢ଼ጐٙ EAA’s capital comprises primarily the fund accumulated since
ޮቱfՉ༟͉၍ଣٙͦٙ݊ࠅᆽڭ္၍҅ঐܵ its establishment, and its objective when managing the capital
ᚃ຾ᐄd˸౤ʺήପ˾ଣٙਖ਼ุ዁ςʿਖ਼ุ˥ is to ensure that EAA will be able to continue as a going
̻f concern so that it can continue to promote integrity and
competence of estate agents.

္၍֛҅ಂᏨীԨ၍ଣՉ༟͉ݖ࿴d˸ᆽڭ္ EAA regularly reviews and manages its capital to ensure
၍҅Ϟ̂ԑٙ༟ږ˸Ъᐄ༶ʿ༟͉ცӋf္၍ adequacy for both the operational and capital needs. EAA
҅࿁ପ͛ٙޮቱྼБཧᛅݼ݁ഄfޮቱѩᔷɝ operates a zero distribution policy with regard to surpluses
༟͉ධͦਿږd˸ཫवЪ˚ܝ̙ঐᒅໄ͑ɮ፬ generated. Surpluses are transferred to the capital project
ʮ܃ٙಛධf fund for the possible acquisition of permanent office
accommodation in future.

ήପ˾ଣӊϋ඲Σ္၍҅ᖮ˹೐๫൬f္၍҅ EAA charges annual licence fees on the estate agents. EAA
֛ಂᏨীᄣ̋೐๫൬ٙცࠅd˸ᆽڭѼഛʲΥ regularly reviews the need to increase licence fees to ensure
ᐄ༶ცӋf operational needs are fully covered.

16. ږፄʈՈ 16. Financial Instruments

a. ږፄʈՈᗳй a. Categories of financial instruments

2018 2017
ಥʩ ಥʩ
HK$ HK$

ږፄ༟ପj Financial assets:
൲ಛʿᏐϗಛධ Loans and receivables
Չ˼Ꮠϗಛ Sundry receivables 1,193,493 1,157,784
ʊ˹ܲږ Deposit paid 2,132,268 2,129,682
֛ಂπಛeვБഐቱʿତږ Time deposits, bank balances and cash 233,179,990 235,157,452

236,505,751 238,444,918

ږፄࠋවj Financial liabilities:
ᛅቖϓ͉ Amortised costs
Ꮠ˹ሪಛ Creditors 8,785,617 10,394,592

132 &45"5& "(&/54 "65)03*5: t Annual Report 2017/18