2023年香港中華游樂會年報

33 Annual Report 2023 (c) 存貨 Inventories 用作售賣或本會使用的存貨按成本價及可變現之淨值兩者中之較低者入賬。成本指存貨之購入 成本價，並採用先進先出法計算。可變現之淨值是由預計售出的收益減去估計售賣的費用作計算。 Inventories, which are held for resale and use in the Club, are stated at the lower of cost and net realisable value. Cost is calculated on the first in first out basis and comprises the cost of purchase of inventories. Net realisable value represents the estimated selling price in the ordinary course of business less the estimated cost of completion and the estimated costs necessary to make the sales. (d) 高爾夫球會會籍攤銷及減值 Amortisation and impairment of golf memberships 高爾夫球會會籍之攤銷計算是根據各高爾夫球會土地契約所餘期限逐年平均攤銷，並於有跡象顯示 其可能減值時進行減值評估。 蓮花山高爾夫球會土地契約至二零三三年止。 珠海萬盛鄉村俱樂部土地契約至二零四四年止。本年度珠海萬盛鄉村俱樂部並沒有計提攤銷，因它 的成本已減值至其面值。 The carrying value of the golf memberships is being amortised by equal annual instalments over the unexpired term of the respective golf club ground leases and assessed for impairment whenever there is any indication that it may be impaired. The unexpired term of ground lease of Lotus Hill Golf Resort is up to 2033. The unexpired term of ground lease of PineValley Sports & Country Club is up to 2044. No amortisation of the golf membership of Pine Valley Sports & Country Club is provided for the year as its cost has been impaired to approximate its nominal value. (e) 僱員福利 Employee benefits ( i) 僱員應享年假 Employee leave entitlements 僱員年假之權利在僱員應享有時確認。本會的政策規定於二零零零年一月一日前加入本會的 僱員，於本財政年度享有之任何年假須於年內報銷，而在二零零零年一月一日之後加入本會 的僱員，則需於下一個週年入職日期前報銷所有年假。任何餘下年假將於年底或下一個週年 入職日期作廢。 僱員之病假及產假均於僱員休假時才作確認。 Employee entitlements to annual leave are recognised when they accrue to employees. The Club implemented a policy that any annual leave entitled by the employees who joined the Club before 1st January, 2000 must be consumed in the financial year and any annual leave entitled by the employees who joined the Club after 1st January, 2000 must be consumed before the next anniversary date of employment. Any outstanding balances of annual leave will be forfeited at the end of the year or the next anniversary date of employment. Employee entitlements to sick leave and maternity leave are not recognised until the time of leave.