Page 103 - Hospital Authority Annual Report 2015-1016

Notes to the Financial Statements 財務報表附註

1. The Hospital Authority (Continued) 1. 醫院管理局（續）

(b) Hospitals and other institutions (Continued) （b） 醫院及其他機構（續） 獨
立
Charitable Trusts: 慈善信託基金： 核
數
North District Hospital Charitable Foundation 北區醫院慈善信託基金 師
報
Prince of Wales Hospital Charitable Foundation 威爾斯親王醫院慈善信託基金 告
及
The Hong Kong Eye Hospital Charitable Trust 香港眼科醫院慈善信託基金 經
審
(Terminated on 29 January 2016) （於二零一六年一月二十九日終止） 查
的
The Hospital Authority Charitable Foundation 醫院管理局慈善基金 財
務
The Hospital Authority New Territories West Cluster Hospitals 善心醫療基金 報
表
Charitable Trust
101
The Pamela Youde Nethersole Eastern Hospital Charitable Trust 東區尤德夫人那打素醫院慈善信託基金
醫
The Princess Margaret Hospital Charitable Trust 瑪嘉烈醫院慈善基金 院
管
The Queen Elizabeth Hospital Charitable Trust 伊利沙伯醫院慈善信託基金 理
局
Other Institutions: 其他機構： 年
eHR HK Limited eHR HK Limited 報
HACare (Liquidated on 5 August 2015) 荔康居（於二零一五年八月五日清盤）
HACM Limited 醫院管理局中醫藥發展有限公司 2015-2016
Hong Kong Red Cross Blood Transfusion Service 香港紅十字會輸血服務中心
Rehabaid Centre (Ceased management and control on 復康專科及資源中心（管控權於二零一六年

8 April 2016) 四月八日終止）
Specialist outpatient clinics 專科門診診所
General outpatient clinics 普通科門診診所
Other clinics and associated units 其他診療所及相關科組

(c) Principal office （c） 主要辦事處

The address of the principal office of HA is Hospital Authority 醫院管理局的主要辦事處設於香港九龍亞
Building, 147B Argyle Street, Kowloon, Hong Kong. 皆老街 147 號 B 醫院管理局大樓。

2. Principal accounting policies 2. 主要會計政策

The principal accounting policies applied in the preparation of 編製綜合財務報表所用的主要會計政策列
the consolidated financial statements are set out below. These 述如下，除非另作說明，這些政策一貫用
policies have been consistently applied to all the years presented, 於呈列所有年度的數字。
unless otherwise stated.

(a) Basis of preparation （a） 編製之基準

The financial statements have been prepared in accordance with 本財務報表是按照香港會計師公會所發出
Hong Kong Financial Reporting Standards (“HKFRSs”) issued 適用於政府補助及非牟利機構的《香港財
by the Hong Kong Institute of Certified Public Accountants 務報告準則》，以及根據慣用的原值成本法
(“HKICPA”) as appropriate to Government subvented and not- 編製，而某些以公允價值列出的財務資產
for-profit organisations. They have been prepared under the 會經過重新估值而作調整。
historical cost convention, as modified by the revaluation of
certain financial assets which are stated at fair value.

The preparation of financial statements in conformity with 根據《香港財務報告準則》所編製的財務報
HKFRSs requires the use of certain critical accounting 表，需採用若干關鍵的會計估計，並要求
estimates. It also requires management to exercise its judgment 管理層在應用其會計政策的過程中作出判
in the process of applying HA’s accounting policies. The areas 斷。需要較大判斷或較為複雜，或有關假
involving a higher degree of judgment or complexity, or areas 設及估計對財務報表有重要影響的項目，
where assumptions and estimates are significant to the financial 於附註 4 披露。
statements are disclosed in note 4.