款待指在當場享用的食物或飲品，以及同時提供的其他娛樂；它不屬《防止賄賂條例》下的「利益」，但過度款待仍應避免。
Entertainment means food or drink consumed on the occasion, plus any other entertainment provided at the same time; it is not an advantage under the POBO, but excessive entertainment should still be avoided.