Page 110 - 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 (n) Cash and cash equivalents （n） 現金及現金等值
Audited Financial Statements
For the purposes of the statement of cash flows, cash and cash 在現金流動報表中所列的現金及現金等
equivalents comprise cash in hand, deposits held at call with 值，包括手持現金、銀行即期存款，以及
banks, and bank deposits with original maturity within three 原來到期日不超過三個月的現金存款。
months.

(o) Impairment of non-financial assets （o） 非財務資產減值

Assets that are subject to depreciation and amortisation are 需作折舊及攤銷的資產當出現有機會不能

reviewed for impairment whenever events or changes in 收回賬面價值的情況時，便須檢討減值狀

circumstances indicate that the carrying amount may not be 況。若資產賬面價值超出可收回價值的數

recoverable. An impairment loss is recognised for the amount 額，會確認為減值虧損。資產的可收回款

108 by which the asset's carrying amount exceeds its recoverable 額，是按資產的公允價值減去出售成本與

amount. The recoverable amount is the higher of an asset's fair 使用價值的較高者釐定。

value less costs of disposal and value in use.

Hospital Authority Annual Report 2015-2016 (p) Provisions and contingent liabilities （p） 撥備及或然負債

Provisions are recognised when the Group has a present legal or 當集團因過往事件而致目前負有法律或推
constructive obligation as a result of past events, it is probable 定之責任，在履行這項責任時有可能導致
that an outflow of resources will be required to settle the 資源流出，而涉及金額亦能可靠地作出估
obligation, and a reliable estimate of the amount can be made. 量，撥備便會予以確認。

Where it is not probable that an outflow of economic benefits 倘經濟效益流出未能肯定，或未能可靠地
will be required, or the amount cannot be estimated reliably, 估量有關金額，則有關責任會以或然負債
the obligation is disclosed as a contingent liability, unless 形式披露，除非經濟效益流出的可能性極
the probability of outflow of economic benefits is remote. A 低。或然負債是因過往事件引致的可能責
contingent liability is a possible obligation that arises from 任，其存在取決於一項或多項非全由集團
past events and whose existence will only be confirmed by the 控制的未來不肯定事件之發生與否。
occurrence or non-occurrence of one or more uncertain future
events not wholly within the control of the Group.

(q) Employee benefits （q） 僱員福利

(i) Retirement benefits costs （i） 退休福利開支

Payments to the Group’s defined contribution retirement 集團付予界定供款退休福利計劃的款
benefit plans are charged as an expense as they fall 項，到期時會以開支入賬。向強制性
due. Payments made to the Mandatory Provident Fund 公積金計劃所作的供款，會作為向界
Scheme are dealt with as payments to defined contribution 定供款計劃供款處理，集團於這些計
plans where the Group’s obligations under the schemes 劃所負的責任，等同於界定供款退休
are equivalent to those arising in a defined contribution 福利計劃所負的責任。記入收支結算
retirement benefit plan. The retirement benefit costs 表中的退休福利開支，代表該年度集
charged in the statement of income and expenditure 團向界定供款退休福利計劃及強制性
represent the contributions payable in respect of the current 公積金計劃所作的供款。
year to the Group’s defined contribution retirement benefit
plan and the Mandatory Provident Fund Scheme.