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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

9. Fixed income instruments (Continued) 9. （續）

The above financial assets are neither past due nor impaired. The credit 上述財務資產並沒有過期或減值，這些資產的信貸質
quality of these assets is disclosed in note 3(a) while the maximum 素披露於附註 3(a)。在報告日，最大的信貸風險是附
exposure to credit risk at the reporting date is the fair value of these assets 註 3(b)(ii) 所列這些資產的公允價值。集團並未持有任
as stated in note 3(b)(ii). The Group does not hold any collateral as security.
何抵押品作抵押。

10. Inventories 10.

The Group and HA

Drugs 藥物 At 31 March 2015 At 31 March 2014
Medical consumables 醫療消耗品 HK$’000 HK$’000
General consumables 一般消耗品
2015 3 31 2014 年 3 月 31 日
港幣千元
1,086,706
199,220 1,150,776
27,642 188,338
29,505
1,313,568
1,368,619

11. Accounts receivable 11.

The Group and HA

Bills receivable [note 11(a)] 應收賬單 [ 附註 11(a)] At 31 March 2015 At 31 March 2014
Accrued income 應計收入 HK$’000 HK$’000

Less: Provision for doubtful debts [note 11(b)] 減：呆賬撥備 [ 附註 11(b)] 2015 3 31 2014 年 3 月 31 日
港幣千元
384,690
14,824 335,167
16,050
399,514 351,217
(46,404) (57,900)
353,110 293,317

(a) Aging analysis of bills receivable is set out below: (a) 應收賬單的賬齡分析如下：

The Group and HA

Below 30 days 30 日以下 At 31 March 2015 At 31 March 2014
Between 31 and 60 days 31 至 60 日 HK$’000 HK$’000
Between 61 and 90 days 61 至 90 日
Over 90 days 超過 90 日 2015 3 31 2014 年 3 月 31 日
港幣千元
164,370
61,342 130,647
95,794 66,432
63,184 40,375
97,713
384,690 335,167

2014-2015 123