Page 108 - 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 (h) Depreciation (Continued) （h） 折舊（續）
Audited Financial Statements
The historical cost of assets acquired and the value of donated 集團自一九九一年十二月一日起所取得的
assets received by the Group since 1 December 1991 are 資產的原值成本或捐贈資產的價值，是按
depreciated using the straight-line method over the expected 資產的預計可使用年期以直線法計算折舊
useful lives of the assets as follows: 如下：

Leasehold improvements Over the life of the lease to which the improvement relates
租賃物業裝修 根據租賃之年期
Buildings 20 - 50 years 年
建築物
Furniture, fixtures and equipment 3 - 10 years 年

106 家具、固定裝置及設備 5 - 7 years 年

Motor vehicles 3 - 6 years 年
汽車
Computer equipment
電腦設備
Hospital Authority Annual Report 2015-2016
The residual values and useful lives of assets are reviewed and 如有需要，資產的剩餘價值及可使用年期
adjusted, if appropriate, at each reporting date. 會在報告日作檢討及修訂。

The gain or loss arising from disposal or retirement of an asset 資產出售或不再使用所產生之盈虧以其出
is determined as the difference between the proceeds and the 售價及資產之賬面價值之差額計入收支結
carrying amount of the asset and is recognised in the statement 算表內。
of income and expenditure.
未完成的資本開支在資產啟用前不提折舊。
Capital expenditure in progress is not depreciated until the asset
is placed into commission.

(i) Intangible assets （i） 無形資產

Computer software and systems including related development 費用在港幣 25 萬元或以上可帶來經濟效益
costs costing HK$250,000 or more each, which give rise to 的電腦軟件及系統連開發費用，已資本化
economic benefits are capitalised as intangible assets. Intangible 列為無形資產。無形資產乃按成本值減累
assets are stated at cost less any accumulated amortisation and 積攤銷列出，以及按資產一至三年的預計
impairment and are amortised on a straight line basis over the 可使用年期以直線法計算攤銷。
estimated useful lives of one to three years.

(j) Financial assets at fair value through profit or loss （j） 按公允價值列賬及在損益處理之
財務資產

HA has designated the placement with the Exchange Fund 醫管局指定外匯基金存款為「按公允價值
as a “financial asset at fair value through profit or loss”. HA 列賬及在損益處理之財務資產」。醫管局在
determines the classification of its financial assets at initial 最初確認其財務資產時決定其分類，而有
recognition, and such classification depends on the purpose 關分類視乎獲取該財務資產的目的。按公
for which the financial assets were acquired. Financial assets 允價值列賬及在損益處理之財務資產最初
carried at fair value through profit or loss are initially recognised 以公允價值確認，而交易成本會記入收支
at fair value and transaction costs are expensed to the statement 結算表。當收取現金流量的權利已到期或
of income and expenditure. Financial assets are derecognised 已轉讓，並且醫管局已實質上將所有風險
when the rights to receive cash flows have expired or have been 和報酬的擁有權轉讓時，便會終止確認該
transferred and HA has transferred substantially all risks and 財務資產。按公允價值列賬及在損益處理
rewards of ownership. Financial assets at fair value through 之財務資產其後按公允價值列賬。
profit or loss are subsequently carried at fair value.