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Independent Auditor’s Report and Audited Financial Statements

獨立核數師報告及經審查的財務報表

Notes to the Financial Statements 財務報表附註

1. The Hospital Authority (Continued) 1. （續）

(c) Principal office (c) 主要辦事處

The address of the principal office of HA is Hospital Authority Building, 醫院管理局的主要辦事處設於香港九龍亞皆老街
147B Argyle Street, Kowloon, Hong Kong. 147 號 B 醫院管理局大樓。

2. Principal accounting policies 2.

The principal accounting policies applied in the preparation of the 編製綜合財務報表所用的主要會計政策列述如下，除
consolidated financial statements are set out below. These policies have 非另作說明，這些政策一貫用於呈列所有年度的數
been consistently applied to all the years presented, unless otherwise 字。
stated.

(a) Basis of preparation (a) 編製之基準

The financial statements have been prepared in accordance with Hong 本財務報表是按照香港會計師公會所發出適用於政府
Kong Financial Reporting Standards (“HKFRSs”) issued by the Hong Kong 補助及非牟利機構的《香港財務報告準則》，以及根據
Institute of Certified Public Accountants (“HKICPA”) as appropriate to 慣用的原值成本法編製，而某些以公允價值列出的財
Government subvented and not-for-profit organisations. They have been 務資產會經過重新估值而作調整。
prepared under the historical cost convention, as modified by the
revaluation of certain financial assets which are stated at fair value.

The preparation of financial statements in conformity with HKFRSs 根據《香港財務報告準則》所編製的財務報表，需採用
requires the use of certain critical accounting estimates. It also requires 若干關鍵的會計估計，並要求管理層在應用其會計政
management to exercise its judgment in the process of applying HA’s 策的過程中作出判斷。需要較大判斷或較為複雜，或
accounting policies. The areas involving a higher degree of judgment or 有關假設及估計對財務報表有重要影響的項目，於附
complexity, or areas where assumptions and estimates are significant to 註 4 披露。
the financial statements are disclosed in note 4.

(b) Basis of consolidation (b) 綜合呈列之基準

The financial statements of the Group include the income and 集團的財務報表包括截至二零一五年三月三十一日之
expenditure of the Head Office, subsidiaries, all Hospitals, Charitable 財政年度內由其管理及掌管的總辦事處、附屬機構、
Trusts, Specialist Outpatient Clinics, General Outpatient Clinics and other 所有醫院、慈善信託基金、專科診所、普通科門診診
institutions under its management and control made up to 31 March 所及其他機構的收入和支出。
2015.

The financial statements reflect the recorded book values of those assets 本財務報表反映集團所擁有之資產及所承擔之負債的
owned and the liabilities assumed by the Group. 有紀錄賬面值。

(c) Subsidiaries (c) 附屬機構

Subsidiaries are all entities over which the Group has control. The Group 附屬機構是指集團有管控權的所有實體。當集團能透
controls an entity when the Group is exposed to, or has rights to, variable 過其參與實體運作而承擔或享有實體可變回報的風險
returns from its involvement with the entity and has the ability to affect 或權利，並能夠運用其權力指令實體的事務而影響該
those returns through its power to direct the activities of the entity. 等回報，即代表集團擁有管控權。在集團接管附屬機
Subsidiaries are fully consolidated from the date that control is 構之日，附屬機構與集團的財務資料會作綜合呈列，
transferred to the Group. They are de-consolidated from the date that 當集團對附屬機構的管控權終止，便不會作綜合呈
control ceases. 列。

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