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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）

(s) Operating leases (s) 營運租賃

Leases in which a significant portion of the risks and rewards of 如有關租賃的大部分風險及擁有權回報歸出租人所
ownership are retained by the lessor are classified as operating leases. 有，均分類為營運租賃。根據營運租賃所支付的款項
Payments made under operating leases (net of any incentives received （減去出租人給予的任何優惠）按租賃年期以直線方式
from the lessor) are recognised as expenses in the statement of income 於收支結算表確認。
and expenditure on a straight line basis over the period of the lease.

(t) Translation of foreign currencies (t) 外幣換算

Items included in the financial statements of the Group are measured 集團財務報表內各個項目均以集團營運時主要經濟環
using the currency of the primary economic environment in which the 境的貨幣為計量（「功能貨幣」）。財務報表內呈列的金
Group operates (“the functional currency”). The financial statements are 額以港元為單位，即集團的功能及呈列貨幣。
presented in Hong Kong dollar, which is the Group’s functional and
presentation currency.

Foreign currency transactions are translated into the functional currency 外幣交易是根據交易日的匯率將外幣轉換為功能貨
using the exchange rates prevailing at the transaction dates. Monetary 幣。以外幣為單位的貨幣資產及負債，於資產負債表
assets and liabilities denominated in foreign currencies are translated at 的日期按匯率轉換，透過轉換所得的盈餘及虧損記入
the rates of exchange ruling at the reporting date. Exchange gains and 收支結算表，惟小型工程項目基金則除外，會確認為
losses are dealt with in the statement of income and expenditure except 遞延收益。
for Minor Works Projects Fund, which are recognised as deferred income.

(u) Related parties (u) 關聯人士

Parties are considered to be related to the Group if the party has the 與集團關聯的人士，是指直接或間接有能力控制集團
ability, directly or indirectly, to control the Group or exercise significant 作出財政及運作決策，或對此深具影響的關聯人士，
influence over the Group in making financial and operating decisions, or 反之亦然。關聯人士亦包括具權力及有責任規劃、指
vice versa. Related parties also include key management personnel 令及管控集團事務的主要管理人員。
having authority and responsibility for planning, directing and
controlling the activities of the Group.

For the purpose of these financial statements, transactions between the 就本財務報表之編訂，集團與政府部門、機構或政府
Group and Government departments, agencies or Government 控制實體之間的交易，除政府與集團的正常交易外，
controlled entities, other than those transactions that arise in the normal 均視作關聯人士交易。
dealings between the Government and the Group, are considered to be
related party transactions.

3. Financial risk management 3.

(a) Financial risk factors (a) 財務風險因素

The Group’s activities of providing healthcare services to patients, the 集團所進行的事務如為病人提供醫療服務、管理藥
administration of drugs, the employment of a large workforce and the 物、僱用龐大職員隊伍及投資活動等，均是主要的財
investment activities are primary areas of financial risks being mitigated 務風險來源，就這些風險進行財務管理可將風險減
by the Group’s financial risk management process. The Group’s 低。集團財務風險管理的主要原則，是透過向不同保
underlying principles of financial risk management are to transfer the 險公司購買保險及自行承保運作風險，將重大風險而
cost of financial risks of significant level through insurance with a 導致的財政費用轉移，以及作為僱主及擁有車隊的機
diversity of insurers, to self insure for the operational risks and to comply 構遵守各項保險規管條文。
with regulatory insurance requirements as an employer and owner of a
motor fleet.

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