2023年香港中華游樂會年報

112 週年年報 40 5. 金融工具及財務風險管理 FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT ( I ) 金融工具分類 Financial instruments by category 金融工具於報告期末之賬面值如下： The carrying amounts of financial instruments at the end of the reporting period are as follows: 於報告期末，本會之金融工具賬面值約等同其公平值。 The carrying amounts of the Club's financial instruments at the end of the reporting period approximate their fair values. ( II ) 本會的經營活動承受一定的金融風險及如何減輕這些風險的政策如下： The Club’s activities are exposed to certain financial risks and the policies on how to mitigate these risks are set out below: 訂金 Deposits 1,658,410 1,699,603 應收賬款及其他應收款項 (註釋15) Accounts and other receivables (note 15) 51,095,182 43,455,537 原到期日多於三個月的定期存款 (註釋16) Time deposits with original maturity over three months (note 16) 93,563,551 240,012,831 現金及現金等價物 (註釋16) Cash and cash equivalents (note 16) 277,375,779 112,604,348 423,692,922 397,772,319 按攤銷成本入賬之金融資產 Financial assets at amortised cost 2023 2022 港元 港元 HK$ HK$ (a) 金融資產 Financial assets 應付賬款及應付費用 (註釋17) Accounts payables and accrued expenses (note 17) 20,390,378 15,075,623 (b) 金融負債 Financial liabilities 按攤銷成本入賬之金融負債 Financial liabilities at amortised cost 2023 2022 港元 港元 HK$ HK$