Page 108 - P3951_HA_AR14-15_Final Full Set_Chi_20160111_4pm

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）

(g) Capitalisation of property, plant and equipment (g) 物業、機器及設備資本化

(i) Effective from 1 December 1991, the following categories of assets (i) 由一九九一年十二月一日起，下列各類可帶來
which give rise to economic benefits have been capitalised: 經濟效益的資產經已資本化：

Building projects costing HK$250,000 or more; and 費用在港幣 25 萬元或以上的建築工程；及
All other assets costing HK$100,000 or more on an individual basis. 以個別計算，費用在港幣 10 萬元或以上的所有

其他資產。

The accounting policy for depreciation of property, plant and 物 業、 機 器 及 設 備 的 折 舊 會 計 政 策 列 於 附 註
equipment is set out in note 2(h). 2(h)。

(ii) For expenditure on subsequent improvement to properties the (ii) 至於非由醫管局擁有的物業的隨後改善開支，
ownership of which has not been vested with HA, the amount 只要改善不構成物業的一個附連部分及在遷移
spent is capitalised only if the improvement does not form part of 後可供醫管局重新使用，有關開支應資本化。
the properties and can be re-used by HA when re-located. 否則，有關開支會記入開支發生的該年度的收
Otherwise, the expenditure is charged to the statement of income 支結算表內。
and expenditure in the year as incurred.

(iii) For properties which are funded by the Government through HA (iii) 由政府透過醫管局撥款但由前補助機構管治團
but are owned by an ex-subvented governing body, the associated 體擁有的財產，有關開支於支出時記入收支結
expenditure is charged to the statement of income and 算表列作開支入賬。根據與前補助機構管治團
expenditure in the year as incurred. Under the agreements with ex- 體的協議，建築工程雖然是由政府透過醫管局
subvented governing bodies, the ownership of building projects, 撥款，但擁有權是屬於有關的管治團體。
although funded by the Government through HA, is vested with
the governing bodies.

(iv) Expenditure on furniture, fixtures, equipment, motor vehicles and (iv) 家具、固定裝置、設備、汽車及電腦硬件的開
computer hardware is capitalised (subject to the minimum 支應資本化（根據上文附註 2(g)(i) 所列的最低限
expenditure limits set out in note 2(g)(i) above) and the 額）。此資本開支，會視乎是政府撥款或捐贈撥
corresponding amounts are recognised under capital subventions 款而將相應款額分別在資本補助及資本捐贈確
and capital donations for capital expenditure funded by the 認。
Government and donations respectively.

(v) Property, plant and equipment transferred from the hospitals to HA (v) 於一九九一年十二月一日由醫院轉調往醫管局的
at 1 December 1991 was recorded at nil value. 物業、機器及設備以無價值入賬。

(h) Depreciation (h) 折舊

Property, plant and equipment are stated at cost less any accumulated 物業、機器及設備乃按成本值減任何累積折舊及
depreciation and impairment. Additions represent new or replacement 減值入賬。年內增加代表某項資產新加或更換的
of specific components of an asset. An asset’s carrying value is written 組件。若資產的賬面價值高於估計可收回價值，
down immediately to its recoverable amount if the asset’s carrying 其賬面價值會即時減至為可收回價值。
amount is greater than its estimated recoverable amount.

2014-2015 105