Page 106 - 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 (f) Donations （f） 捐贈
Audited Financial Statements
(i) Donated assets （i） 捐贈資產

Properties, computer software and systems donated to the 捐贈予集團而每項價值少於港幣 25 萬
Group each with a value below HK$250,000 each and other 元的物業、電腦軟件及系統，以及其
donated assets with a value below HK$100,000 each are 他每項價值少於港幣 10 萬元的捐贈資
recorded as income and expenditure in the year of receipt of 產，於收取時在該年度之收支賬目內
the assets. 記賬。

Properties, computer software and systems donated to 捐贈予集團而每項價值港幣 25 萬元或

the Group each with a value of HK$250,000 or above and 以上的物業、電腦軟件及系統，以及

other donated assets each with a value of HK$100,000 or 其他每項價值港幣 10 萬元或以上的捐

104 above are capitalised on receipt of assets according to the 贈 資 產， 按 附 註 2（g（）i）及 附 註 2（i）

policy set out in note 2(g)(i) and note 2(i). The amount of 所列的政策，於收取時資本化。捐贈

the donated assets is recognised in other comprehensive 資產的金額於其他全面收益確認，並

income and accumulated in total funds under capital 在基金總額之下的資本捐贈累積。每

Hospital Authority Annual Report 2015-2016 donations. Each year, an amount equal to the depreciation or 年，一筆相等於這些資產折舊或攤銷

amortisation charge for these assets and the net book value 的金額及出售資產的賬面淨值由資本

of assets disposed of is transferred from capital donations to 捐贈轉調往收支結算表。

the statement of income and expenditure.

(ii) Cash donations （ii） 現金捐贈

Cash donations for specific use as prescribed by the donor 由捐贈人指定用途的現金捐贈會列入
are accounted for in the designated donation fund. When the 一個指定捐贈基金。當資金的運用及
fund is utilised and spent for expenditure not meeting the 支出不符合附註 2（g）（i）或附註 2（i）
capitalisation policy as set out in note 2(g)(i) or note 2(i), they 的資本化規定，會列入該指定基金的
are accounted for as expenditure of the designated donation 開支賬目內。當現金捐贈的開支是用
fund. Cash donations that are spent on property, plant and 於附註 2（g（）iv）的物業、機器及設備
equipment or intangible assets as set out in note 2(g)(iv) and 或附註 2（i）的無形資產，會於其他全
note 2(i) respectively are recognised in other comprehensive 面收益確認，並在基金總額之下的資
income and accumulated in total funds under capital 本捐贈累積，而相同款額亦會資本化
donations, and the corresponding amounts are capitalised 為物業、機器及設備或無形資產。每
as property, plant and equipment or intangible assets 年，一筆相等於這些資產折舊或攤銷
respectively. Each year, an amount equal to the depreciation 的金額及出售資產的賬面淨值由資本
or amortisation charge for these assets and the net book 捐贈轉調往收支結算表。
value of assets disposed of is transferred from capital
donations to the statement of income and expenditure.

Non-designated donations for general operating purposes 作為一般營運之用的非指定用途捐
are recorded as donations in the statement of income and 贈，於收款時列入該年度之收支結算
expenditure upon receipt of cash. 表內。