Page 112 - Hospital Authority Annual Report 2015-1016

Notes to the Financial Statements 財務報表附註
Independent Auditor’s Report and
Audited Financial Statements
110
Hospital Authority Annual Report 2015-2016 transferred from the deferred income to the statement of income
2. Principal accounting policies (Continued) 2. 主要會計政策（續）
(r) Government subvention (Continued) （r） 政府補助（續）
The one-off grant received from the Government for minor 政府的小型工程一次性撥款（分目 8083MM
works projects (under Subhead 8083MM) together with the 項下）及有關的投資收益確認為遞延收益 －
related investment income are recognised as deferred income – 小型工程項目基金。每年，小型工程項目
Minor Works Projects Fund. Each year, the amount spent on the 的支出款額，如適當，由遞延收益轉調往
minor works projects is transferred from deferred income to the 收支結算表或其他全面收益。遞延收益 －
statement of income and expenditure or other comprehensive 小型工程項目基金的詳情載於附註 19（b）。
income as appropriate. Further details of the deferred income –
Minor Works Projects Fund are set out in note 19(b).
The Government allocated HK$10,000,000,000 to HA to establish 政府向醫管局撥款港幣 10,000,000,000 元
an endowment fund for PPP initiatives. The investment returns of 設立留本基金，以推行公私營協作計劃。
the PPP Endowment Fund, together with the remaining balance 公私營協作留本基金的投資回報，連同政
of the one-off designated funding for HA’s PPP programmes 府給予醫管局公私營協作計劃的一次性指
as at 31 March 2016 are recognised as deferred income – PPP 定撥款於二零一六年三月三十一日的結
Fund. Each year, the amount spent on the PPP programmes is 餘確認為遞延收益 － 公私營協作基金。每
年， 公 私 營 協 作 計 劃 的 支 出 款 額， 如 適
and expenditure or other comprehensive income as appropriate. 當，由遞延收益轉調往收支結算表或其他
Further details of the PPP Fund are set out in note 19(c). 全面收益。有關公私營協作基金的詳情載
於附註 19（c）。
Government subventions that are spent on property, plant and 用於附註 2（g（）iv）物業、機器及設備或附
equipment or intangible assets as set out in note 2(g)(iv) and note 註 2（i）無形資產支出的政府補助，在其他
2(i) respectively are recognised in other comprehensive income 全面收益確認，並在基金總額項下的資本
and accumulated in total funds under capital subventions, and 補助累積。相同金額會資本化，分別列為
the corresponding amounts are capitalised as property, plant 物業、機器及設備或無形資產。這個項目
and equipment or intangible assets respectively. This includes 已包括家具、固定裝置、設備、汽車、電
capital expenditure on furniture, fixtures, equipment, motor 腦硬件、軟件及系統。每年，一筆相等於
vehicles, computer hardware, software and systems. Each year, 該等資產折舊或攤銷的金額及出售資產的
an amount equal to the depreciation or amortisation charge 賬面淨值會由資本補助轉調往收支結算表。
for these assets and net book value of assets disposed of is
transferred from capital subventions to the statement of income
and expenditure.
(s) Operating leases （s） 營運租賃
Leases in which a significant portion of the risks and rewards of 如有關租賃的大部分風險及擁有權回報歸
ownership are retained by the lessor are classified as operating 出租人所有，均分類為營運租賃。根據營
leases. Payments made under operating leases (net of any 運租賃所支付的款項（減去出租人給予的任
incentives received from the lessor) are recognised as expenses 何優惠）按租賃年期以直線方式於收支結算
in the statement of income and expenditure on a straight line 表確認。
basis over the period of the lease.
(t) Translation of foreign currencies （t） 外幣換算
Items included in the financial statements of the Group are 集團財務報表內各個項目均以集團營運
measured using the currency of the primary economic environment 時 主 要 經 濟 環 境 的 貨 幣 為 計 量（「功 能 貨
in which the Group operates (“the functional currency”). The financial 幣」）。財務報表內呈列的金額以港元為單
statements are presented in Hong Kong dollar, which is the Group’s 位，即集團的功能及呈列貨幣。
functional and presentation currency.