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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

2. Principal accounting policies (Continued) 2. （續）

(d) Adoption of new/revised HKFRSs (Continued) (d) 採用新訂╱經修訂的《香港財務報告
準則》（續）
The amendments to HKAS 32 clarify the criteria of offsetting financial
assets and financial liabilities on the balance sheet and the amendments 《香港會計準則》第 32 號的修訂，是釐清資產負債表有
to HKAS 36 address the disclosure of information about the recoverable 關抵銷財務資產與財務負債的準則，而《香港會計準
amount of impaired assets if that amount is based on fair value less costs 則》第 36 號的修訂，是訂明若減值資產的可收回金額
of disposal. These amendments have no impact on the results and 乃根據公平值扣除出售成本時，則須作額外披露。這
financial position of the Group. 些修訂對集團營運結果及財務狀況並無影響。

The HKICPA has also issued a number of new/revised HKFRSs which are 香港會計師公會亦頒布了多項在二零一五年四月一日
effective for accounting period beginning on or after 1 April 2015. The 或之後開始的會計期生效之新訂╱經修訂的《香港財
Group has not early adopted these new/revised HKFRSs in the financial 務報告準則》。集團在截至二零一五年三月三十一日
statements for the financial year ended 31 March 2015. The Group is in 止的財務報表並沒有提早採用這些新訂╱經修訂之
the process of making an assessment but is not yet in a position to 《香港財務報告準則》。集團現正作出評估，但現在尚
quantify the impact of these new/revised HKFRSs on its results of 未可量化這些新訂╱經修訂準則對集團營運結果及財
operations and financial position. 務狀況的影響

(e) Recognition of income (e) 收入之確認

Subventions for recurrent expenditure are recognised on an accruals 除非是指定計劃或資本項目的補助按附註 2(r) 所述在
basis, except for those subventions for designated programs or capital 有關開支發生時確認，其他經常性開支之補助會以權
items that are recognised when the related expenditure is incurred as set 責發生制原則確認。
out in note 2(r).

Hospital/clinic fees and charges are recognised when services are 醫院╱診療所收費於提供服務時確認。
provided.

Transfers from the designated donation fund and capital donations are 指定用途捐贈基金及資本捐贈之轉調按附註 2(f ) 的方
recognised as set out in note 2(f ). 式確認。

Transfers from the capital subventions and Minor Works Projects Fund 資本補助及小型工程項目基金之轉調按附註 2(r) 的方
are recognised as set out in note 2(r). 式確認。

Investment income from fixed income instruments is recognised as set 來自固定入息工具的投資收益按附註2(k) 的方式確認。
out in note 2(k).

Investment income from bank deposits is recognised on a time 來自銀行存款之投資收益採用實際利息法按時間比例
proportion basis using the effective interest method. 入賬。

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