2023年香港中華游樂會年報

21. 資本管理 CAPITAL MANAGEMENT 本會沒有股份資本，其資本只包含於財務狀況表上的儲備。本會管理資本為定期監察其現時及 預期之流動性需求，並沒有內部及對外資本負擔要求。於二零二三年十二月三十一日及二零二二年 十二月三十一日年度內，其目標、政策及程序並無變動。 The Club has no share capital and its capital comprises only the reserves stated in the statement of financial position. TheClubmanages capital by regularlymonitoring its current and expected liquidity requirements and is not subject to either internally or externally imposed capital requirements. No changes were made in the objective, policies or processes during the years ended 31st December, 2023 and 2022. 22. 非現金交易 NON-CASH TRANSACTIONS 誠如附註12所載，截至2023年12月31日止年度，存在增加傢俬器具港元52, 600（2022：無）的 非現金交易。 As set out in note 12, during the year ended 31st December, 2023, there was non-cash transaction in relation to additions of furniture and fixtures amounting to HK$52,600 (2022: Nil). 23. 比較數字 COMPARATIVE FIGURES 若干比較數字已重新分類以符合本年度採用的財務報表方式。 Certain comparative figures have been reclassified to conform with the current year’s presentation. 24. 財務報表通過 APPROVAL OF FINANCIAL STATEMENTS 本財務報表已於二零二四年三月十八日由值理會批准並授權發出。 The financial statements were approved and authorised for issue by the Committee on 18th March, 2024. 53 Annual Report 2023