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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
3. Financial risk management (Continued)
(b) Fair values estimation (Continued) 3. （續）
(b) 公允價值估計（續）
(ii) Financial assets not reported at fair values (Continued)
(ii) 非以公允價值呈列的財務資產（續）
The Group and HA

Carrying Value Fair Value

Fixed income instruments At 31 March 2015 At 31 March 2014 At 31 March 2015 At 31 March 2014
固定入息工具 HK$’000 HK$’000 HK$’000 HK$’000

2015 3 31 2014 年 3 月 31 日 2015 3 31 2014 年 3 月 31 日
1,650,000 港幣千元 1,658,626 港幣千元

– –

(iii) The carrying values of other financial assets and liabilities such as (iii) 其他財務資產及負債如現金及銀行結餘、應收
cash and bank balances, loans receivable, accounts receivable and 債款、應收賬款及應付貿易賬款的賬面價值與
trade payables approximate their fair values and accordingly, no 其公允價值相若，故這些項目的公允價值沒有
disclosure of fair values for these items is presented. 呈列。

(c) Capital management (c) 資本管理

Under the Hospital Authority Ordinance, the resources of the Group 根據《醫院管理局條例》，集團的資源包括：
consist of the following:

(i) All money paid by the Government to HA and appropriated for that (i) 由政府付予醫管局及經立法會通過有關撥款用
purpose by the Legislative Council and otherwise provided to HA 途的所有款項，以及由政府以其他方式撥給醫
by the Government; and 管局的款項；及

(ii) All other money and property, including gifts, donations, fees, rent, (ii) 醫 管 局 收 到 的 所 有 其 他 款 項 及 財 產， 包 括 餽
interest and accumulations of income received by HA. 贈、捐贈、費用、租金、利息及累積收入。

In this regard, the capital of the Group comprises revenue reserve, 故此，集團的資本包括綜合資產負債表所載的收入儲
designated fund, capital subventions, capital donations and deferred 備、指定基金、資本補助、資本捐贈及遞延收益。截
income as shown in the consolidated balance sheet. At 31 March 2015, 至 二 零 一 五 年 三 月 三 十 一 日， 集 團 的 資 本 為 港 幣
the capital of the Group was HK$26,572,618,000 (2014: 26,572,618,000 元（ 二 零 一 四 年： 港 幣 25,316,517,000
HK$25,316,517,000). 元）。

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