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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）

(j) Financial assets at fair value through profit or loss (j) 按公允價值列賬及在損益處理之財務
資產

HA has designated the placement with the Exchange Fund as a “financial 醫管局指定外匯基金存款為「按公允價值列賬及在損
asset at fair value through profit or loss”. HA determines the classification 益處理之財務資產」。醫管局在最初確認其財務資產
of its financial assets at initial recognition, and such classification 時決定其分類，而有關分類視乎獲取該財務資產的目
depends on the purpose for which the financial assets were acquired. 的。按公允價值列賬及在損益處理之財務資產最初以
Financial assets carried at fair value through profit or loss are initially 公允價值確認，而交易成本會記入收支結算表。當收
recognised at fair value and transaction costs are expensed to the 取現金流量的權利已到期或已轉讓，並且醫管局已實
statement of income and expenditure. Financial assets are derecognised 質上將所有風險和報酬的擁有權轉讓時，便會終止確
when the rights to receive cash flows have expired or have been 認該財務資產。按公允價值列賬及在損益處理之財務
transferred and HA has transferred substantially all risks and rewards of 資產其後按公允價值列賬。
ownership. Financial assets at fair value through profit or loss are
subsequently carried at fair value.

(k) Fixed income instruments (k) 固定入息工具

Fixed income instruments are classified as held-to-maturity investments 固定入息工具歸類為持至到期日的投資，基於集團有
on the basis that the Group has the positive intention and ability to hold 意及具能力持有此等投資直至到期日。
the investments to maturity.

Fixed income instruments are recognised on a trade-date basis and 固定入息工具是按交易日作為基準予以確認，並以攤
stated at amortised cost, less any impairment loss recognised to reflect 餘成本減任何已確認以反映不可收回的金額的減值來
irrecoverable amounts. The annual amortisation of any discount or 計量。而因購買固定入息工具發生的折扣或溢價，則
premium on the acquisition of fixed income instruments is aggregated 會在該投資工具的期限內，以實際利息法與該項投資
with other investment income receivable over the term of the 的其他應收投資收入合計。
instrument using the effective interest method.

The Group assesses whether there is objective evidence that fixed 集團於報告日評估有否客觀證據顯示固定入息工具會
income instruments are impaired at each reporting date. The amount of 減值，虧損額是固定入息工具的賬面價值及估計未來
the loss is measured as the difference between the carrying amount of 現金流量按原來實際息率貼現值的差額。當固定入息
the fixed income instruments and the present value of estimated future 工具的賬面價值作出減值，虧損額會在收支結算表確
cash flows, discounted at the original effective interest rate. The carrying 認。
amount of the fixed income instruments is reduced and the amount of
the loss is recognised in the statement of income and expenditure.

(l) Inventories (l) 存貨

Inventories, which comprise drugs, other medical and general 存貨包括藥物、其他醫療及一般消耗品，按成本及可
consumable stores, are valued at the lower of cost and net realisable 變現淨值兩者之較低者入賬。計算成本時使用加權平
value. Cost is calculated using the weighted average method. Where 均方式，有需要時會對過時及消耗緩慢的存貨作撇賬
applicable, provision is made for obsolete and slow-moving items. 準備。在資產負債表中所列的存貨，是已減去撇賬準
Inventories are stated net of such provision in the balance sheet. Net 備後的款項。可變現淨值乃參考替換成本釐定。
realisable value is determined with reference to the replacement cost.

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