Page 105 - 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）

(d) Adoption of new/revised HKFRSs （d） 採用新訂 / 經修訂的《香港財務 獨
報告準則》 立
核
The HKICPA has issued a number of new/revised HKFRSs, 香港會計師公會頒布了多項在此期間生效 數
including interpretations, amendments or improvements to the 的新訂 / 經修訂的《香港財務報告準則》， 師
existing standards, which become effective in the current period. 包括對現有準則的詮釋、修訂或改良。以 報
The following amendments to standards which are effective for 下的修訂準則在集團二零一五年四月一日 告
the Group’s financial year beginning 1 April 2015 are relevant to 開始之財政年度生效，並適用於集團： 及
the Group: 經
審
Annual Improvements to HKFRS 2010-2012 Cycle 《香港財務報告準則》的年度改進（二零一零 查
Annual Improvements to HKFRS 2011-2013 Cycle 年至二零一二年週期） 的
《香港財務報告準則》的年度改進（二零一一 財
年至二零一三年週期） 務
報
The adoption of these revised HKFRSs has no significant impact 採用這些經修訂的《香港財務報告準則》對 表
on the results and financial position of the Group. 集團營運結果及財務狀況並無顯著影響。
103
The HKICPA has also issued a number of new/revised HKFRSs 香港會計師公會亦頒布了多項在二零一六
which are effective for accounting period beginning on or after 年四月一日或之後開始的會計期生效之新 醫
1 April 2016. The Group has not early adopted these new/ 訂 / 經修訂的《香港財務報告準則》。集團 院
revised HKFRSs in the financial statements for the financial year 在截至二零一六年三月三十一日止的財務 管
ended 31 March 2016. The Group is in the process of making an 報表並沒有提早採用這些新訂 / 經修訂之 理
assessment but is not yet in a position to quantify the impact 《香港財務報告準則》。集團現正作出評估， 局
of these new/revised HKFRSs on its results of operations and 但現在尚未可量化這些新訂 / 經修訂準則 年
financial position. 對集團營運結果及財務狀況的影響。 報

2015-2016

(e) Recognition of income （e） 收入之確認

Subventions for recurrent expenditure are recognised on an 除非是指定計劃或資本項目的補助按附註
accruals basis, except for those subventions for designated 2（r）所述在有關開支發生時確認，其他經
programs or capital items that are recognised when the related 常性開支之補助會以權責發生制原則確認。
expenditure is incurred as set out in note 2(r).

Hospital/clinic fees and charges are recognised when services 醫院 / 診療所收費於提供服務時確認。
are provided.

Transfers from the designated donation fund and capital 指定用途捐贈基金及資本捐贈之轉調按附
donations are recognised as set out in note 2(f). 註 2（f）的方式確認。

Transfers from the capital subventions, Minor Works Projects 資本補助、小型工程項目基金及公私營協
Fund and PPP Fund are recognised as set out in note 2(r). 作基金之轉調按附註 2（r）的方式確認。

Investment income from fixed income instruments is recognised 來自固定入息工具的投資收益按附註 2（k）
as set out in note 2(k). 的方式確認。

Investment income from bank deposits is recognised on a time 來自銀行存款之投資收益採用實際利息法
proportion basis using the effective interest method. 按時間比例入賬。