2023年香港中華游樂會年報

112 週年年報 36 Financial assets and financial liabilities are recognised in the statement of financial position when an entity becomes a party to the contractual provisions of the instrument. Financial assets and financial liabilities within the scope of HKFRS 9 are initially measured at fair value and transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. The Club’s financial assets, including deposits, accounts and other receivables, time deposits with original maturity over three months and cash and cash equivalents, are subsequently measured at amortised cost using the effective interest method, less identified impairment charges as the assets are held within a business model whose objective is to hold assets in order to collect contractual cash flows and the contractual terms of the financial assets give rise on specific dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Financial liabilities include accounts payables and accrued expenses. All financial liabilities are subsequently measured at amortised cost using the effective interest method. 合約負債 Contract liabilities 當會員在本會確認相關收入前支付不可退還的會費及其他費用時，合約負債即確認（見註釋4(a)）。 倘本會於確認相關收入前擁有無條件接收不可退還會費及其他費用之權利，則合約負債亦算確認。 A contract liability is recognised when the member pays non-refundable subscription and other fee before the Club recognises the related revenue (see note 4(a)). A contract liability would also be recognised if the Club has an unconditional right to receive non-refundable subscription and other fee before the Club recognises the related revenue. ( i) 金融資產減值 Impairment of financial assets 本會對按攤銷成本計量的金融資產來確認其預期信用損失的虧損準備。本會考慮初次確認金融 資產的違約可能性，並持續評估信用風險是否有重大增加。 如果一項金融工具的違約風險為低，債務人具有強大的能力以在短期內履行其合約現金流責任， 且在長期的經濟及業務情況變差時可能（但不一定）會降低債務人履行其合約現金流責任的 能力，本會視該項金融工具的信用風險為低。 應收款項的賬面值透過使用應收款項減值款額賬削減，應收款項減值款額賬之賬面值變動計入 盈餘或虧絀。當本會沒有合理期望可以收回應收款項時，則從應收款項減值款額賬中撇銷。 若期後預期信用損失金額減少，撥回會於報告日在應收款項減值款額賬中調整。撥回金額會 計入盈餘或虧絀。 The Club recognises loss allowances for expected credit loss (“ECL”) on the financial assets measured at amortised cost. The Club considers the probability of default upon initial recognition of financial assets and assesses whether there has been a significant increase in credit risk on an ongoing basis. The Club considers the credit risk on a financial instrument is low if the financial instrument has a low risk of default, the debtor has a strong capacity to meet its contractual cash flow obligations in the near term and adverse changes in economic and business conditions in the longer term may, but will not necessarily, reduce the ability of the debtor to fulfill its contractual cash flow obligations.