2023年香港中華游樂會年報

43 Annual Report 2023 2023 總計按合約的沒有 一年內或 貼現之現金流 要求時還款 賬面值 Total contractual Within 1 year Carrying amount undiscounted cash flows or on demand 港元 港元 港元 HK$ HK$ HK$ 應付賬款及應付費用 Accounts payables and accrued expenses 20,390,378 20,390,378 20,390,378 2022 總計按合約的沒有 一年內或 貼現之現金流 要求時還款 賬面值 Total contractual Within 1 year Carrying amount undiscounted cash flows or on demand 港元 港元 港元 HK$ HK$ HK$ 應付賬款及應付費用 Accounts payables and accrued expenses 15,075,623 15,075,623 15,075,623 (e) 公允價值及現金流量利率風險 Fair value and cash flow interest rate risk 公允價值利率風險是指金融工具的價值因市場利率波動的影響。現金流量利率風險是指金融 工具的未來現金流量因市場利率波動的影響。 本會的公允價值利率風險主要因銀行定期存款。銀行結餘以成本標示而非定期重估。浮動利息 收入將計入盈餘或虧絀。 Fair value interest rate risk is the risk that the value of a financial instrument will fluctuate because of changes in market interest rates. Cash flow interest rate risk is the risk that the future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Club’s exposure on fair value interest rate risk mainly arises from its fixed deposits with banks. Bank balances are stated at cost and not revalued on a periodic basis. Floating-rate interest income are credited to surplus or deficit as incurred. 敏感度分析 Sensitivity analysis 於2023年12月31日，在所有其他變數保持不變的情況下，預計利率普遍上升/下跌1%，將使本會 在其他收入及支出前之盈餘及累積盈餘增加/減少約港元3,658,000（2022：港元3,128,000）。 上述敏感度分析是假設利率變動發生在報告期末並適用於截至當日存在的衍生性金融工具 和非衍生性金融工具的利率風險而確定的。1%增加或減少百分比代表管理階層對直至下一個 年度報告期間的利率可能最大變化的評估。2022年之分析在相同的基礎上進行的。 At 31st December, 2023, it was estimated that a general increase/decrease of 1% in interest rates, with all other variables held constant, would increase/decrease the Club’s surplus before other income and charges and accumulated surplus by approximately HK$3,658,000 (2022: HK$3,128,000). The sensitivity analysis above has been determined assuming that the change in interest rates had occurred at the end of the reporting period and had been applied to the exposure to interest rate risk for both derivative and non-derivative financial instruments in existence at the date. The 1% increase or decrease represents management’s assessment of the likely maximum change in interest rates over the period until the next annual reporting period. The analysis is performed on the same basis for 2022.