Page 109 - 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）

(k) Fixed income instruments （k） 固定入息工具 獨
立
Fixed income instruments are classified as held-to-maturity 固定入息工具歸類為持至到期日的投資， 核
investments on the basis that the Group has the positive intention 基於集團有意及具能力持有此等投資直至 數
and ability to hold the investments to maturity. 到期日。 師
報
Fixed income instruments are recognised on a trade-date basis 固定入息工具是按交易日作為基準予以確 告
and stated at amortised cost, less any impairment loss recognised 認，並以攤餘成本減任何已確認以反映不 及
to reflect irrecoverable amounts. The annual amortisation of any 可收回的金額的減值來計量。而因購買固 經
discount or premium on the acquisition of fixed income instruments 定入息工具發生的折扣或溢價，則會在該 審
is aggregated with other investment income receivable over the 投資工具的期限內，以實際利息法與該項 查
term of the instrument using the effective interest method. 投資的其他應收投資收入合計。 的
財
The Group assesses whether there is objective evidence that 集團於報告日評估有否客觀證據顯示固定 務
fixed income instruments are impaired at each reporting date. 入息工具會減值，虧損額是固定入息工具 報
The amount of the loss is measured as the difference between 的賬面價值及估計未來現金流量按原來實 表
the carrying amount of the fixed income instruments and the 際息率貼現值的差額。當固定入息工具的
present value of estimated future cash flows, discounted at the 賬面價值作出減值，虧損額會在收支結算 107
original effective interest rate. The carrying amount of the fixed 表確認。
income instruments is reduced and the amount of the loss is 醫
recognised in the statement of income and expenditure. 院
管
(l) Inventories （l） 存貨 理
局
年
報

Inventories, which comprise drugs, other medical and general 存貨包括藥物、其他醫療及一般消耗品， 2015-2016
consumable stores, are valued at the lower of cost and net 按成本及可變現淨值兩者之較低者入賬。
realisable value. Cost is calculated using the weighted average 計算成本時使用加權平均方式，有需要時
method. Where applicable, provision is made for obsolete and 會對過時及消耗緩慢的存貨作撇賬準備。
slow-moving items. Inventories are stated net of such provision 在資產負債表中所列的存貨，是已減去撇
in the balance sheet. Net realisable value is determined with 賬準備後的款項。可變現淨值乃參考替換
reference to the replacement cost. 成本釐定。

(m) Accounts receivable （m） 應收賬款

Accounts receivable are recognised initially at fair value and 應收賬款先以公允價值確認，其後以實際
subsequently measured at amortised cost using the effective interest 利息法，按攤餘成本值減去壞賬撥備後確
method, less provision for impairment. A provision for impairment of 認。當有客觀證據顯示集團將不能按原來
accounts receivable is established when there is objective evidence 條款收回所有應收賬款，應收賬款便會作
that the Group will not be able to collect all amounts due according to 出減值撥備。欠款人有重大經濟困難，或
the original terms of the receivables. Significant financial difficulties 欠款人可能拖欠款項或過期不付款，均被
of the debtor, probability that the debtor will default or delinquency 視為應收賬款作出減值的跡象。撥備款項
in payments are considered indicators that the receivable is 是應收賬款的賬面價值及估計未來現金流
impaired. The amount of the provision is the difference between the 量按原來實際息率貼現值的差額。應收賬
carrying amount of the accounts receivable and the present value 款的賬面價值會利用備抵賬戶減值，虧損
of estimated future cash flows, discounted at the original effective 額在收支結算表確認為開支。先前確認的
interest rate. The carrying amount of the accounts receivable is 壞賬額如減少，會在備抵賬戶作出調整。
reduced through the use of an allowance account, and the amount 當應收賬款不能收回並最終註銷，不能收
of the loss is recognised as an expense in the statement of income 回的款額會在應收賬款的備抵賬戶抵銷，
and expenditure. Decrease in the previously recognised impairment 已註銷的款額如日後收回，會記入收支結
loss shall be reversed by adjusting the allowance account. When 算表本年度開支的貸方。
an accounts receivable is uncollectible and eventually written off,
the respective uncollectible amount is offset against the allowance
account for accounts receivable. Subsequent recoveries of amounts
previously written off are credited against the current year’s expense
in the statement of income and expenditure.