Page 105 - P3951_HA_AR14-15_Final Full Set_Chi_20160111_4pm
P. 105
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
2. Principal accounting policies (Continued) 2. （續）
(c) Subsidiaries (Continued) (c) 附屬機構（續）
Intra-group transactions, balances and unrealised gains on transactions 集團內機構之間的交易、結餘及未實現之交易收益，
within the Group have been eliminated on consolidation. Unrealised 在綜合呈列後已減除，未實現之虧損亦已減除，除非
losses are also eliminated unless the transaction provides evidence of an 交易能提供證明所轉移的資產有耗損。附屬機構的會
impairment of the assets transferred. The accounting policies of the 計政策與集團採用的會計政策一致。
subsidiaries are consistent with the accounting policies adopted by the
Group.
At 31 March 2015, the principal subsidiaries of HA comprise: 在二零一五年三月三十一日，醫管局的主要附屬機構
有：
Name Principal activities Place of Effective percentage
incorporation/ directly held by the
HACM Limited operation Group
(limited by guarantee) 100
醫院管理局中醫藥服務有限公司 To steer the development and delivery of Hong Kong 100
（擔保有限公司） Chinese medicine services 香港
eHR HK Limited
(limited by guarantee) 規劃中醫藥服務的發展與供應
（擔保有限公司）
To act as a custodian to hold, maintain Hong Kong
and license the intellectual property rights 香港
and assets related to eHR programme
作為保管人，持有、保管及特許有關電
子健康記錄互通系統計劃的知識產權及
資產
(d) Adoption of new/revised HKFRSs (d) 採用新訂╱經修訂的《香港財務報告
準則》
The HKICPA has issued a number of new/revised HKFRSs, including 香港會計師公會頒布了多項在此期間生效的新訂╱經
interpretations, amendments or improvements to the existing standards, 修訂的《香港財務報告準則》，包括對現有準則的詮
which become effective in the current period. The following 釋、修訂或改良。以下的修訂準則在集團二零一四年
amendments to standard which are effective for the Group’s financial 四月一日開始之財政年度生效，並適用於集團：
year beginning 1 April 2014 are relevant to the Group:
Amendments to HKAS 32 Offsetting Financial Assets and 《香港會計準則》第 32 號修訂 財務資產及財務負
Financial Liabilities 《香港會計準則》第 36 號修訂 債之抵銷
Amendments to HKAS 36 Recoverable Amount Disclosures for
Non-Financial Assets 非財務資產可收回
金額之披露
102 Hospital Authority Annual Report 2014-2015
