2023年香港中華游樂會年報

112 週年年報 42 鑑於本會在過往沒有經歷任何重大信貸損失，預期信貸損失的撥備評估接近零。 截至二零二三年十二月三十一日，關於本會會員應收賬款的信貸風險及預期信貸損失如下。 Given that the Club has not experienced any significant credit losses in the past, the allowance for ECLs is closed to zero. The following table provides information about the Club’s exposure to credit risk and ECL for receivables from members as at 31st December, 2023. 存續期預期 存續期預期 信貸損失率 賬面值 信貸損失 賬面值 Lifetime expected Gross Lifetime expected Net credit loss rate carrying amount credit loss carrying amount % 港元 港元 港元 HK$ HK$ HK$ 撥備 Provision 於二零二三年十二月 三十一日結存 At 31.12.2023 0% 46,370,763 — 46,370,763 於二零二二年十二月 三十一日結存 At 31.12.2022 0% 41,453,636 — 41,453,636 本會認為其他應收款的信用風險較低。因此，截至2023年12月31日及2022年12月31日， 該其他應收款的預期信用損失率評估接近零，未作壞賬準備。 The Club are of the opinion that the credit risk of other receivables is low. Therefore, expected credit loss rate of the other receivables is assessed to be close to zero and no provision was made as of 31st December, 2023 and 2022. (d) 流動性風險 Liquidity risk 本會之政策為定期監察其流動性需求以確保其能維持足夠之現金儲備以應付其短期及長期之 流動性需求。會費為本會提供穩定資金來源。 下表為列出本會之非衍生性金融負債於報告期末之餘下合約期限詳情。這是基於合約上的 沒有貼現之現金流及本會最早需要還款之日期計算。 The Club’s policy is regularly monitor its liquidity requirements to ensure that it maintains sufficient reserves of cash to meet its liquidity requirements in the short and longer term. The subscription fees provide a stable source of funds to the Club. The following table details the remaining contractual maturities at the end of the reporting period of the Club’s non-derivative financial liabilities, which are based on contractual undiscounted cash flows and the earliest date the Club can be required to pay.