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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）
(f ) Donations (f ) 捐贈
(i) Donated assets (i) 捐贈資產
Properties, computer software and systems donated to the Group 捐 贈 予 集 團 而 每 項 價 值 少 於 港 幣 25 萬 元 的 物
each with a value below HK$250,000 each and other donated 業、電腦軟件及系統，以及其他每項價值少於
assets with a value below HK$100,000 each are recorded as income 港幣 10 萬元的捐贈資產，於收取時在該年度之
and expenditure in the year of receipt of the assets. 收支賬目內記賬。
Properties, computer software and systems donated to the Group 捐贈予集團而每項價值港幣 25 萬元或以上的物
each with a value of HK$250,000 or above and other donated assets 業、電腦軟件及捐贈，以及其他每項價值港幣
each with a value of HK$100,000 or above are capitalised on receipt 10 萬元或以上的捐贈資產，按附註 2(g)(i) 及附註
of assets according to the policy set out in note 2(g)(i) and note 2(i). 2(i) 所列的政策，於收取時資本化。捐贈資產的
The amount of the donated assets is recognised in other 金額於其他全面收益確認，並在基金總額之下
comprehensive income and accumulated in total funds under 的資本捐贈累積。每年，一筆相等於這些資產
capital donations. Each year, an amount equal to the depreciation 折舊或攤銷的金額及出售資產的賬面淨值由資
or amortisation charge for these assets and the net book value of 本捐贈轉調往收支結算表。
assets disposed of is transferred from capital donations to the
statement of income and expenditure.
(ii) Cash donations (ii) 現金捐贈
Cash donations for specific use as prescribed by the donor are 由捐贈人指定用途的現金捐贈會列入一個指定
accounted for in the designated donation fund. When the fund is 捐贈基金。當資金的運用及支出不符合附註 2(g)
utilised and spent for expenditure not meeting the capitalisation (i) 或附註 2(i) 的資本化規定，會列入該指定基金
policy as set out in note 2(g)(i) or note 2(i), they are accounted for 的開支賬目內。當現金捐贈的開支是用於附註
as expenditure of the designated donation fund. Cash donations 2(g)(iv) 的物業、機器及設備或附註 2(i) 的無形資
that are spent on property, plant and equipment or intangible 產，會於其他全面收益確認，並在基金總額之
assets as set out in note 2(g)(iv) and note 2(i) respectively are 下的資本捐贈累積，而相同款額亦會資本化為
recognised in other comprehensive income and accumulated in 物業、機器及設備或無形資產。每年，一筆相
total funds under capital donations, and the corresponding 等於這些資產折舊或攤銷的金額及出售資產的
amounts are capitalised as property, plant and equipment or 賬面淨值由資本捐贈轉調往收支結算表。
intangible assets respectively. Each year, an amount equal to the
depreciation or amortisation charge for these assets and the net
book value of assets disposed of is transferred from capital
donations to the statement of income and expenditure.
Non-designated donations for general operating purposes are 作為一般營運之用的非指定用途捐贈，於收款
recorded as donations in the statement of income and expenditure 時列入該年度之收支結算表內。
upon receipt of cash.
104 Hospital Authority Annual Report 2014-2015
