Page 107 - 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）

(g) Capitalisation of property, plant and equipment （g） 物業、機器及設備資本化 獨
立
(i) Effective from 1 December 1991, the following categories （i） 由一九九一年十二月一日起，下列各 核
of assets which give rise to economic benefits have been 類可帶來經濟效益的資產經已資本化： 數
capitalised: 師
報
Building projects costing HK$250,000 or more; and 費用在港幣25萬元或以上的建築工程； 告
及 及
All other assets costing HK$100,000 or more on an 以個別計算，費用在港幣 10 萬元或以 經
individual basis. 上的所有其他資產。 審
查
The accounting policy for depreciation of property, plant and 物業、機器及設備的折舊會計政策列 的
equipment is set out in note 2(h). 於附註 2（h）。 財
務
(ii) For expenditure on subsequent improvement to properties （ii） 至於非由醫管局擁有的物業的隨後改 報
the ownership of which has not been vested with HA, the 善開支，只要改善不構成物業的一個 表
amount spent is capitalised only if the improvement does 附連部分及在遷移後可供醫管局重新
not form part of the properties and can be re-used by HA 使用，有關開支應資本化。否則，有 105
when re-located. Otherwise, the expenditure is charged 關開支會記入開支發生的該年度的收
to the statement of income and expenditure in the year as 支結算表內。 醫
incurred. 院
管
(iii) For properties which are funded by the Government through （iii） 由政府透過醫管局撥款但由前補助機 理
HA but are owned by an ex-subvented governing body, 構管治團體擁有的財產，有關開支於 局
the associated expenditure is charged to the statement 支出時記入收支結算表列作開支入 年
of income and expenditure in the year as incurred. Under 賬。根據與前補助機構管治團體的協 報
the agreements with ex-subvented governing bodies, the 議，建築工程雖然是由政府透過醫管
ownership of building projects, although funded by the 局撥款，但擁有權是屬於有關的管治 2015-2016
Government through HA, is vested with the governing 團體。
bodies.

(iv) Expenditure on furniture, fixtures, equipment, motor （iv） 家具、固定裝置、設備、汽車及電腦
vehicles and computer hardware is capitalised (subject 硬 件 的 開 支 應 資 本 化（根 據 上 文 附 註
to the minimum expenditure limits set out in note 2(g) 2（g（）i）所列的最低限額）。此資本開
(i) above) and the corresponding amounts are recognised 支，會視乎是政府撥款或捐贈撥款而
under capital subventions and capital donations for capital 將相應款額分別在資本補助及資本捐
expenditure funded by the Government and donations 贈確認。
respectively.

(v) Property, plant and equipment transferred from the （v） 於一九九一年十二月一日由醫院轉調
hospitals to HA at 1 December 1991 was recorded at nil 往醫管局的物業、機器及設備以無價
value. 值入賬。

(h) Depreciation （h） 折舊

Property, plant and equipment are stated at cost less any 物業、機器及設備乃按成本值減任何累積
accumulated depreciation and impairment. Additions represent 折舊及減值入賬。年內增加代表某項資產
new or replacement of specific components of an asset. An 新加或更換的組件。若資產的賬面價值高
asset’s carrying value is written down immediately to its 於估計可收回價值，其賬面價值會即時減
recoverable amount if the asset’s carrying amount is greater 至為可收回價值。
than its estimated recoverable amount.