Page 105 - Hospital Authority Annual Report 2016-2017
P. 105
Hospital Authority Annual Report 醫院管理局年報 2016-2017
Notes to the Financial Statements 財務報表附註
11. Accounts receivable (Continued) 11. 應收賬款（續）
(a) Aging analysis of bills receivable is set out below: （a） 應收賬單的賬齡分析如下：
The Group and HA At 31 March 2017 At 31 March 2016
集團及醫管局 HK$’000 HK$’000
Below 30 days 30 日以下 2017 年 3 月 31 日 2016 年 3 月 31 日
Between 31 and 60 days 31 至 60 日 港幣千元 港幣千元
Between 61 and 90 days 61 至 90 日
Over 90 days 超過 90 日 155,765 151,965
75,277 98,877
78,645 48,550
52,265 63,576
361,952 362,968
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：
(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受
services are required to pay fees before services are 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繳
(ii) Private patients and non-eligible persons are required to pay 付訂金。
deposit on admission to hospital.
（iii） 醫院會向住院病人發出中期賬單。假如
(iii) Interim bills are sent to patients during hospitalisation. Final 病人在出院時未繳付尚欠的費用，醫院
bills are sent if the outstanding amounts have not been 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的
(iv) Administrative charge is imposed on late payments of medical 醫療服務，若過期支付費用須另繳行政
fees and charges for medical services provided on or after 費。如在賬單發出後 60 日仍未清繳費
1 July 2007. The administrative charge is imposed at 5% of 用，會另外徵收欠款 5% 作為行政費，
the outstanding fees past due for 60 days from issuance of 每項賬單上限為港幣 1,000 元；如在賬
the bills, subject to a maximum charge of HK$1,000 for each 單發出後 90 日仍未清繳費用，則會另外
bill. An additional 10% of the outstanding fees are imposed 徵收欠款 10% 作為行政費，每項賬單上
if the bills remain outstanding 90 days from issuance of the 限為港幣 10,000 元。
bills, subject to a maximum additional charge of HK$10,000
for each bill. （v） 集團會就拖欠的賬款按個別情況採取法
律行動。有經濟困難的病人，集團會考
(v) Legal action will be instituted for outstanding bills where 慮予以費用減免。
appropriate. Patients who have financial difficulties may be
considered for waiver of fees charged.
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