Question about HKAS 39 and HKFRS 7 (Part II)

Financial liability is any liability that is a contractual obligation:
a. to deliver cash or another financial asset to another entity: or
b. to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity.

therefore, tenants rental deposit is a financial liabilities

should it be classified as FL due within current month?
這個不太清楚
個人覺得，唔使

Financial asset is any asset that is
a. cash
b. an equity instrument of another entity
c. a contractual right:
i. to receive cash or another financial asset from another entity; or
ii. to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity.

Is amount due from / (to) holdings company a finanical assets (FA)/FL?
應該係

Is prepayment / utility deposit / trade deposit a FA?
YES

其實你去以下網，好詳細
以上的內容，就係我本書講


http://www.hkicpa.org.hk/ebook/main.php

圖片參考：http://www.hkicpa.org.hk/ebook/dmmenu/books/images/node.gif
HKAS 39 & HKFRS 4 Amendments Financial Instruments: Recognition and Measurement and Insurance Contracts - Financial Guaran...

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HKFRS 7 Financial Instruments: Disclosures