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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

30.	Commitments (Continued)                                                        30. (續)

(a)	 Capital commitments (Continued)                                               (a) 資本承擔(續)

       The capital commitments disclosed above include both costs to be                    根據附註 2(g) 所述的會計政策,上述所列的資本承擔
       capitalised under property, plant and equipment or intangible assets and            包括將會資本化的物業、機器及設備或無形資產費
       also costs which are to be charged to the statement of income and                   用,以及行將記入收支結算表的開支。
       expenditure in accordance with the accounting policy set out in note 2(g).

(b)	 Operating lease commitments                                                   (b) 營運租賃承擔

       At 31 March 2015, the Group and HA had commitments for future                       在二零一五年三月三十一日,集團及醫管局有各項於
       minimum payments under non-cancellable operating leases which fall                  下列時間到期的不可撤銷營運租賃之未來最低付款承
       due as follows:                                                                     擔:

The Group and HA

Buildings 樓宇                                                                       At 31 March 2015      At 31 March 2014
  Within one year 一年內期滿                                                                       HK$’000               HK$’000
   Between one and five years 一至五年內期滿
   Beyond five years 超過五年期滿                                                        2015 3 31             2014 年 3 月 31 日
                                                                                                                  港幣千元
Equipment 設備                                                                                     36,401
  Within one year 一年內期滿                                                                        121,918                29,390
   Between one and five years 一至五年內期滿                                                                               115,911
                                                                                                 43,092               75,003
                                                                                               201,411              220,304

                                                                                                 48,401               60,081
                                                                                                  6,979               43,338
                                                                                                                    103,419
                                                                                                 55,380

31.	Taxation                                                                       31.

       No taxation is provided as HA is exempt from taxation under the Hospital            醫管局按《醫院管理局條例》獲豁免繳稅,故並無作出
       Authority Ordinance.                                                                稅項準備。

32.	 Contingent liabilities                                                        32.

       Adequate provisions have been made in the financial statements after                經評估尚未解決申索個案的狀況,並根據所得法律意
       reviewing the status of outstanding claims and taking into account legal            見,此財務報表已作出足夠的撥備。
       advice received.

33.	 Comparative figures                                                           33.

       Certain comparative figures have been restated to conform to the                    若干比較數字已重新呈列,以符合本年度的呈報方
       current year’s presentation.                                                        式。

34.	 Approval of financial statements                                              34.

       The financial statements were approved by members of HA on 24                       本財務報表已於二零一五年九月二十四日獲醫管局成
       September 2015.                                                                     員通過。

142  Hospital Authority Annual Report 2014-2015
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