2023年香港中華游樂會年報

112 週年年報 44 6. 關鍵會計判斷及估計不確定性之主要來源 CRITICAL ACCOUNTING JUDGEMENT AND KEY SOURCES OF ESTIMATION UNCERTAINTY 關鍵會計估計及假設 Critical accounting estimates and assumptions 編製符合香港財務報告準則的財務報表需要使用會計估計，亦需要管理層在應用本會會計政策時 作出判斷。這些估計及相關假設是根據以往經驗及其他被視為有關的因素作依據。實際結果可能 有別於這些估計。關鍵的會計估計及假設總結如下： The preparation of financial statements in conformity with HKFRSs requires the use of accounting estimates. It also requires management to exercise its judgement in the process of applying the Club’s accounting policies. The estimates and associated assumptions are based on experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The critical accounting estimates and assumptions are summarized below: 折舊 Depreciation 確認折舊所應用的殘值、使用年期及折舊法均最少於每個報告期末進行檢討，並在適當時調整。在 提取折舊時，管理層已應用了對物業、機器及設備的殘值及使用壽命的估計。折舊是以物業、機器及 設備的可使用年期採用直線法計算。如與過往的估計有重大變動，則會對未來期間的折舊開支進行 前瞻性調整。 有關本會的折舊政策的詳情載於附註4(b)。 The residual values, useful lives and depreciation method applied in the recognition of depreciation are reviewed, and adjusted, if appropriate, at least at the end of each reporting period. In arriving at the depreciation charges, management has applied estimates to the residual values and useful life of property, plant and equipment. Depreciation is provided on a straight-line basis over the useful life of property, plant and equipment. Depreciation expenses for future periods are adjusted prospectively if there are significant changes from previous estimates. Details of the Club’s depreciation policy are set forth in note 4(b). 金融資產減值 Impairment of financial assets 對金融資產的減值撥備是基於違約風險的假設。本會根據歷史經驗、現在市場情況及在報告期末作前 瞻性的估計，為該等假設作出判斷。減值評估之詳情請參閱附註5(II)(c)。 The impairment provisions for financial assets are based on assumptions about risk of default. The Club uses judgement in making these assumptions based on the Club’s past history, existing market conditions as well as forward looking estimates at the end of the reporting period. Details of impairment assessment is set in note 5(II)(c). (f) 敏感度分析 Sensitivity analysis 除財務報表註釋5(II)(e)披露外，本會於報告期末沒有面對重大市場風險。 The Club is not exposed to significant market risk at the end of the reporting period except for the disclosure as stated in note 5(II) (e) to the financial statements. (g) 公允價值 Fair values 所有金融工具於二零二三年及二零二二年十二月三十一日的賬面值與其公允價值不會有重大差異。 All financial instruments are carried at amounts not materially different from their fair values at 31st December, 2023 and 2022.