2023年香港中華游樂會年報

39 Annual Report 2023 For the purpose of these financial statements, related party includes a person and entity as defined below: (i) A person or a close member of that person’s family is related to the Club if that person: (a) has control or joint control over the Club; (b) has significant influence over the Club; or (c) is a member of the key management personnel of the Club or of a parent of the Club. (ii) An entity is related to the Club if any of the following conditions applies: (a) the entity and the Club are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others); (b) either entity is an associate or joint venture of the other entity (or of a member of a group of which the other entity is a member); (c) both entities are joint ventures of the same third entity; (d) either entity is a joint venture of a third entity and the other entity is an associate of the third entity; (e) the entity is a post-employment benefit plan for the benefit of employees of either the Club or an entity related to the Club; (f) the entity is controlled or jointly controlled by a person identified in (i); or (g) a person identified in (i)(a) has significant influence over the entity or is a member of the key management personnel of the entity (or a parent of the entity). (h) the entity, or any member of a group of which it is a part, provides key management personnel services to the Club or to the Club’s parent. Close members of the family of a person are those family members who may be expected to influence, or be influenced by, that person in their dealings with the entity. (l) 政府補助 Government grants 政府補助在有合理保證補助將收到且所有附帶條件將遵從的情況下，按公允價值確認。若補助與 支出項目相關，則按將予補償的成本支出的期間，有系統地確認為收入。 若補助及補貼與資產有關，則將公允價值計入遞延收入賬，並在相關資產的預期使用壽命年期按 每年等額分期計入盈餘或虧絀，或從資產的賬面值中扣除再以折舊減少方式計入盈餘或虧絀。 Government grants are recognised at their fair value where there is reasonable assurance that the grant will be received and all attaching conditions will be complied with. When the grant relates to an expense item, it is recognised as income on a systematic basis over the periods that the costs, which it is intended to compensate, are expensed. Where the grant and subsidy relate to an asset, the fair value is credited to a deferred income account and is released to surplus or deficit over the expected useful life of the relevant asset by equal annual instalments or deducted from the carrying amount of the asset and released to surplus or deficit by way of a reduced depreciation charge.