2023年香港中華游樂會年報

27 Annual Report 2023 儲備基金變動表 STATEMENT OF CHANGES IN FUNDS 截至二零二三年十二月三十一日止年度 YEAR ENDED 31ST DECEMBER, 2023 會員基金 提名會員基金 建設準備金 Ｄ座重建計劃準備基金 累積盈餘 總額 Special Payments From Building Construction And Block D Accumulated Total Reserve Fund Nominee Development Reserve Redevelopment Surplus Members Reserve Fund 港元 港元 港元 港元 港元 港元 HK$ HK$ HK$ HK$ HK$ HK$ 於二零二二年 At 1.1.2022 一月一日結存 174,223,233 52,330,000 85,175,026 — 22,257,442 333,985,701 本年度全面收益總額 Total comprehensive income for the year — — — — 92,362,276 92,362,276 入會費(註釋4(a)) Entrance fees (note 4(a)) 1,110,000 — — 102,600,000 (103,710,000) — 建築附加費(註釋4(a)) Building construction levy (note 4(a)) — — 880,000 — (880,000) — 會所、多用途球場、 Depreciation of Club House, Multi-purpose 網球場及泳池折舊 Court,Tennis Courts and Swimming Pools -(註釋4(b)) - (note 4(b)) — — (6,108,779) — 6,108,779 — Ｄ座重建計劃基金重配 Reallocation of reserve fund for redevelopment project - Block D (147,670,000) (52,330,000) — 200,000,000 — — 會所註銷回撥 Club House written back on written off — — (1,212,883) — 1,212,883 — 於二零二二年 At 31.12.2022 十二月三十一日結存 27,663,233 — 78,733,364 302,600,000 17,351,380 426,347,977 本年度全面收益總額 Total comprehensive income for the year — — — — 69,694,389 69,694,389 入會費(註釋4(a)) Entrance fees (note 4(a)) 17,730,000 — — 38,400,000 (56,130,000) — 建築附加費(註釋4(a)) Building construction levy (note 4(a)) — — 15,525,000 — (15,525,000) — 會所、多用途球場、 Depreciation of Club House, Multi-purpose 網球場及泳池折舊 Court,Tennis Courts and Swimming Pools -(註釋4(b)) - (note 4(b)) — — (8,050,741) — 8,050,741 — 於二零二三年 At 31.12.2023 十二月三十一日結存 45,393,233 — 86,207,623 341,000,000 23,441,510 496,042,366 會計準則和附註構成此等財務報表之一部份，並應一併使用來閱讀此財務報表。 The accompanying Accounting Policies and Explanatory Notes form an integral part of, and should be read in conjunction with, these financial statements. 根據會章第 67 節規定，所有入會費及永遠會員會費需撥入會員基金，此基金必須經會員大會議案通過，才可作適當用途。提名會員基金在另一標題顯示。 Article 67 provides that all entrance fees and life membership fees shall be set aside as a special reserve fund and the same shall not be applied for any purpose except with the consent of the members at a general meeting. Payments from nominee members have been shown under a separate heading. 於 2021 年 9 月 26 日會員特別大會有關本會 D 座重建計劃通過 (i) 將會員基金及提名會員基金內的港元 200,000,000 撥入 D 座重建計劃準備基金； (ii) 授權值理會按其認為合適的情況將： (a) 由入會費撥入會員基金或提名會員基金的款項（提名會員入會費為港元 1,800,000 及普通會員入會費為港元 600,000 ）以及 (b) 接納新會員所徵收的建築附加費撥入該重建計劃準備基金，上限為港元二億五千萬元，並於該等工程完成後，將該重建計劃準備基金的任何及所有餘額撥入建設準備金。 At the Extraordinary General Meeting held on 26th September, 2021, regarding the Block D redevelopment project of the Club its approved that (i) a sum of HK$200,000,000 be transferred from the special reserve fund and the payments from nominee members to the Block D redevelopment reserve fund; (ii) the Committee be authorised to, as from the date hereof, transfer: (a) entrance fees set aside as special reserve fund or payments from nominee members (Entrance fees dor nominee member is HK$1,800,000 and ordinary members is HK$600,000) and (b) building construction and development levy received on admission of new members of the Club to the redevelopment reserve fund as the Committee may consider appropriate, up to an amount not exceeding HK$250,000,000 and any and all remaining balance of the redevelopment reserve fund be transferred to the building construction and development reserve upon completion of all works. 在本年度， 6 名提名會員被接納入會 (2022: 38) 。 During the year, 6 nominee members were admitted (2022:38).