According to the POBO, advantage refers to anything that is of value such as money, gift, commission, loan, employment, service or favour, except entertainment. Whereas entertainment refers to the provision of food or drink for consumption on the occasion when it is provided, and any other entertainment connected with such provisions.
Although entertainment is a common social activity and not considered an advantage under the POBO, it may easily give rise to conflicts of interest or give others an impression that there may be a corrupt motive if the entertainment provided is too lavish and frequent.