2023年香港中華游樂會年報

41 Annual Report 2023 (a) 外幣風險 Foreign currency risk 本會之貨幣資產及負債大部份以港元列值，而本會主要以港元進行運作交易。 Most of the Club’s monetary assets and liabilities are denominated in Hong Kong dollars, and the Club conducted its operating transactions principally in Hong Kong dollars. (b) 價格風險 Price risk 由於本會所持有之高爾夫球會會籍成本減累積攤銷及累計減值虧損列賬，故本會並無重大 價格風險。 The Club has no significant price risk because the golf memberships held by the Club are stated at cost less aggregate amortisation and any accumulated impairment losses. (c) 信用風險 Credit risk 信用風險是指交易對手違反其合約義務而導致本會遭受財務損失的風險。本會的信用風險 主要來自債務人。由於交易對手是信譽良好及獲得獨立評級機構的良好信用評級的銀行， 所以本會因銀行存款而面臨的信用風險有限。最大信用風險等同財務狀況表中之金融資產 賬面淨值。 本會定期評估審查各種債務人和預付款項，認為其信用風險較低。 Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in a financial loss to the Club. The Club’s credit risk is primarily attributable to debtors. The Club’s exposure to credit risk arising from deposits with banks is limited because the counterparty is a reputable and creditworthy bank with good credit ratings rated by independent rating parties. The maximum exposure to credit risk is represented by the carrying amount of each financial asset on the statement of financial position. Sundry debtors and prepayments are reviewed regularly, for which the Club considers to have low credit risk. 債務人 Debtors 本會的信貸風險主要受每位會員之個人特徵影響。個人信貸評估已用於所有超過一定信用額 的會員。這些評估聚焦於會員的逾期付款歷史，目前付款能力並考慮會員的具體資料。 本會計量會員債務人的損失限額等同於存續期間預期信貸損失，其以撥備矩陣計算。誠如 本會歷來信貸損失經驗未有顯示於不同會員群體的損失模式有重大差異，該損失撥備基於 過往逾期狀況不用在本會不同的會員基礎上進一步區分。 預期損失率是基於過往一年實際損失經驗。這些比率已調整至反映收集歷史數據期間的經濟 狀況，目前狀況以及本會對於會員債務人的經濟狀況的預期壽命的看法之間的差異。 The Club’s exposure to credit risk is influenced mainly by the individual characteristics of each member. Individual credit evaluations are performed on all members requiring credit over a certain amount. These evaluations focus on the member’s past history of making payments when due and current ability to pay,and take into account information specific to the member. The Club measures loss allowances for member debtors at an amount equal to lifetime ECLs, which is calculated using a provision matrix. As the Club’s historical credit loss experience does not indicate significantly different loss patterns for different members segments, the loss allowance based on past due status is not further distinguished between the Club’s different member bases. Expected loss rates are based on actual loss experience over the past one year. These rates are adjusted to reflect differences between economic conditions during the period over which the historic data has been collected, current conditions and the Club’s view of economic conditions over the expected lives of the member debtors.