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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

11. Accounts receivable (Continued) 11. （續）

The Group’s policy in respect of patient billing is as follows: 集團有關病人賬單的政策如下：

(i) Patients attending outpatient and accident and emergency services (i) 病人到門診診所及急症室求診須於接受診治前
are required to pay fees before services are performed. 繳付費用。

(ii) Private patients and non-eligible persons are required to pay (ii) 私家病人及非符合資格人士入院時須繳付訂金。
deposit on admission to hospital.

(iii) Interim bills are sent to patients during hospitalisation. Final bills are (iii) 醫院會向住院病人發出中期賬單。假如病人在
sent if the outstanding amounts have not been settled on 出院時未繳付尚欠的費用，醫院會發出最後賬
discharge. 單通知。

(iv) Administrative charge is imposed on late payments of medical fees (iv) 就二零零七年七月一日或之後所提供的醫療服
and charges for medical services provided on or after 1 July 2007.
The administrative charge is imposed at 5% of the outstanding fees 務，若過期支付費用須另繳行政費。如在賬單
past due for 60 days from issuance of the bills, subject to a 發出後 60 日仍未清繳費用，會另外徵收欠款 5%
maximum charge of HK$1,000 for each bill. An additional 10% of 作為行政費，每項賬單上限為 1,000 元；如在賬
the outstanding fees are imposed if the bills remain outstanding 90 單發出後 90 日仍未清繳費用，則會另外徵收欠
days from issuance of the bills, subject to a maximum additional 款 10% 作為行政費，每項賬單上限為 10,000 元。
charge of HK$10,000 for each bill.

(v) Legal action will be instituted for outstanding bills where (v) 集 團 會 就 拖 欠 的 賬 款 按 個 別 情 況 採 取 法 律 行
appropriate. Patients who have financial difficulties may be 動。有經濟困難的病人，集團會考慮予以費用
considered for waiver of fees charged. 減免。

An aging analysis of receivables that are past due but not impaired is as 過期但沒有減值的應收賬單的賬齡分析如下：
follows:

The Group and HA

Past due by: 過期： At 31 March 2015 At 31 March 2014
Below 30 days 30 日以下 HK$’000 HK$’000
Between 31 and 60 days 31 至 60 日
Between 61 and 90 days 61 至 90 日 2015 3 31 2014 年 3 月 31 日
Over 90 days 超過 90 日 港幣千元
129,195
47,178 92,058
86,095 51,386
26,121 30,160
49,517
288,589 223,121

Receivables that are past due but not impaired include outstanding 過期但沒有減值的應收賬款包括政府部門、慈善團體
debts to be settled by government departments, charitable 或其他機構應償還的欠款，這些應收賬款涉及的信貸
organisations or other institutions for whom the credit risk associated 風險相對為低，集團並未持有任何抵押品作抵押。
with these receivables is relatively low. The Group does not hold any
collateral over these balances.

124 Hospital Authority Annual Report 2014-2015