Page 104 - Hospital Authority Annual Report 2015-1016

Notes to the Financial Statements 財務報表附註

2. Principal accounting policies (Continued) 2. 主要會計政策（續）

Independent Auditor’s Report and (b) Basis of consolidation （b） 綜合呈列之基準
Audited Financial Statements
The financial statements of the Group include the income and 集團的財務報表包括截至二零一六年三月
expenditure of the Head Office, subsidiaries, all Hospitals, 三十一日之財政年度內由其管理及掌管的
Charitable Trusts, Specialist Outpatient Clinics, General 總辦事處、附屬機構、所有醫院、慈善信
Outpatient Clinics and other institutions under its management 託基金、專科診所、普通科門診診所及其
and control made up to 31 March 2016. 他機構的收入和支出。

The financial statements reflect the recorded book values of 本財務報表反映集團所擁有之資產及所承
those assets owned and the liabilities assumed by the Group. 擔之負債的有紀錄賬面值。

(c) Subsidiaries （c） 附屬機構

102 Subsidiaries are all entities over which the Group has control. 附屬機構是指集團有管控權的所有實體。

The Group controls an entity when the Group is exposed to, 當集團能透過其參與實體運作而承擔或享

or has rights to, variable returns from its involvement with 有實體可變回報的風險或權利，並能夠運

the entity and has the ability to affect those returns through 用其權力指令實體的事務而影響該等回

Hospital Authority Annual Report 2015-2016 its power to direct the activities of the entity. Subsidiaries are 報，即代表集團擁有管控權。在集團接管

fully consolidated from the date that control is transferred to 附屬機構之日，附屬機構與集團的財務資

the Group. They are de-consolidated from the date that control 料會作綜合呈列，當集團對附屬機構的管

ceases. 控權終止，便不會作綜合呈列。

Intra-group transactions, balances and unrealised gains 集團內機構之間的交易、結餘及未實現之
on transactions within the Group have been eliminated on 交易收益，在綜合呈列後已減除，未實現
consolidation. Unrealised losses are also eliminated unless the 之虧損亦已減除，除非交易能提供證明所
transaction provides evidence of an impairment of the assets 轉移的資產有耗損。附屬機構的會計政策
transferred. The accounting policies of the subsidiaries are 與集團採用的會計政策一致。
consistent with the accounting policies adopted by the Group.

At 31 March 2016, the principal subsidiaries of HA comprise: 在二零一六年三月三十一日，醫管局的主
要附屬機構有：

Name Principal activities Place of Effective percentage
名稱 主要業務 incorporation/ directly held by the
operation Group

註冊成立 / 營運地點 集團直接持有的

有效份額

HACM Limited To steer the development and delivery Hong Kong 100
(limited by guarantee) of Chinese medicine services 香港 100
規劃中醫藥服務的發展與供應
醫院管理局中醫藥發展有限公司 Hong Kong
（擔保有限公司） 香港

eHR HK Limited To act as a custodian to hold, maintain
(limited by guarantee) and license the intellectual property
（擔保有限公司） rights and assets related to eHR
programme

作為保管人，持有、保管及特許有關電
子健康記錄互通系統計劃的知識產權及
資產