Page 126 - Hospital Authority Annual Report 2015-1016

Notes to the Financial Statements 財務報表附註

11. Accounts receivable (Continued) 11. 應收賬款（續）

Independent Auditor’s Report and The Group’s policy in respect of patient billing is as follows: 集團有關病人賬單的政策如下：
Audited Financial Statements
(i) Patients attending outpatient and accident and emergency （i） 病人到門診診所及急症室求診須於接
services are required to pay fees before services areHospital Authority Annual Report 2015-2016受診治前繳付費用。
performed.
（ii） 私家病人及非符合資格人士入院時須
(ii) Private patients and non-eligible persons are required to pay 繳付訂金。
deposit on admission to hospital.
（iii） 醫院會向住院病人發出中期賬單。假
(iii) Interim bills are sent to patients during hospitalisation. 如病人在出院時未繳付尚欠的費用，
Final bills are sent if the outstanding amounts have not been 醫院會發出最後賬單通知。
settled on discharge.
（iv） 就二零零七年七月一日或之後所提供
124 (iv) Administrative charge is imposed on late payments of 的醫療服務，若過期支付費用須另繳
行政費。如在賬單發出後 60 日仍未清
medical fees and charges for medical services provided on 繳費用，會另外徵收欠款 5% 作為行
or after 1 July 2007. The administrative charge is imposed 政費，每項賬單上限為港幣 1,000 元；
at 5% of the outstanding fees past due for 60 days from 如在賬單發出後 90 日仍未清繳費用，
issuance of the bills, subject to a maximum charge of 則會另外徵收欠款 10% 作為行政費，
HK$1,000 for each bill. An additional 10% of the outstanding 每項賬單上限為港幣 10,000 元。
fees are imposed if the bills remain outstanding 90 days
from issuance of the bills, subject to a maximum additional （v） 集團會就拖欠的賬款按個別情況採取
charge of HK$10,000 for each bill. 法律行動。有經濟困難的病人，集團
會考慮予以費用減免。
(v) Legal action will be instituted for outstanding bills where
appropriate. Patients who have financial difficulties may be 過期但沒有減值的應收賬單的賬齡分析
considered for waiver of fees charged. 如下：

An aging analysis of receivables that are past due but not
impaired is as follows:

The Group and HA At 31 March 2016 At 31 March 2015
集團及醫管局 HK$’000 HK$’000

Past due by 過期： 2016 年 3 月 31 日 2015 年 3 月 31 日
Below 30 days 30 日以下 港幣千元 港幣千元
Between 31 and 60 days 31 至 60 日
Between 61 and 90 days 61 至 90 日 110,812 129,195
Over 90 days 超過 90 日 84,285 47,178
37,998 86,095
18,134 26,121

251,229 288,589

Receivables that are past due but not impaired include 過期但沒有減值的應收賬款包括政府部
outstanding debts to be settled by government departments, 門、慈善團體或其他機構應償還的欠款，
charitable organisations or other institutions for whom the credit 這些應收賬款涉及的信貸風險相對為低，
risk associated with these receivables is relatively low. The Group 集團並未持有任何抵押品作抵押。
does not hold any collateral over these balances.