Page 81 - Hospital Authority Annual Report 2016-2017

Hospital Authority Annual Report 醫院管理局年報 2016-2017

Notes to the Financial Statements 財務報表附註

1. The Hospital Authority (Continued) 1. 醫院管理局（續）

(b) Hospitals and other institutions (Continued) （b） 醫院及其他機構（續）

Charitable Trusts: 慈善信託基金：
North District Hospital Charitable Foundation 北區醫院慈善信託基金
Prince of Wales Hospital Charitable Foundation 威爾斯親王醫院慈善信託基金
The Hospital Authority Charitable Foundation 醫院管理局慈善基金
The Hospital Authority New Territories West Cluster Hospitals 善心醫療基金

Charitable Trust 東區尤德夫人那打素醫院慈善信託基金
The Pamela Youde Nethersole Eastern Hospital Charitable Trust 瑪嘉烈醫院慈善基金
The Princess Margaret Hospital Charitable Trust 伊利沙伯醫院慈善信託基金
The Queen Elizabeth Hospital Charitable Trust
其他機構：
Other Institutions: eHR HK Limited
eHR HK Limited 醫院管理局中醫藥發展有限公司
HACM Limited 香港紅十字會輸血服務中心
Hong Kong Red Cross Blood Transfusion Service 專科門診診所
Specialist outpatient clinics 普通科門診診所
General outpatient clinics 其他診療所及相關科組
Other clinics and associated units

(c) Principal office （c） 主要辦事處

The address of the principal office of HA is Hospital Authority 醫管局的主要辦事處設於香港九龍亞皆老街

Building, 147B Argyle Street, Kowloon, Hong Kong. 147 號 B 醫院管理局大樓。

2. Principal accounting policies 2. 主要會計政策

The principal accounting policies applied in the preparation of the 編製綜合財務報表所用的主要會計政策列述
consolidated financial statements are set out below. These policies 如下，除非另作說明，這些政策一貫用於呈
have been consistently applied to all the years presented, unless 列所有年度的數字。
otherwise stated.

(a) Basis of preparation （a） 編製之基準

The financial statements have been prepared in accordance with 本財務報表是按照香港會計師公會所發出適
Hong Kong Financial Reporting Standards (“HKFRSs”) issued 用於政府補助及非牟利機構的《香港財務報
by the Hong Kong Institute of Certified Public Accountants 告準則》，以及根據慣用的原值成本法編製，
(“HKICPA”) as appropriate to Government subvented and not-for- 而某些以公允價值列出的財務資產會經過重
profit organisations. They have been prepared under the historical 新估值而作調整。
cost convention, as modified by the revaluation of certain financial
assets which are stated at fair value.

The financial statements have been prepared on a going concern 由於醫管局的持續經營能力主要是依賴政府

basis as HA’s ability to continue as a going concern relies primarily 撥款，編製財務報表是使用持續經營為會計

on Government funding. 基礎。

The preparation of financial statements in conformity with HKFRSs 根據《香港財務報告準則》所編製的財務報

requires the use of certain critical accounting estimates. It also 表，需採用若干關鍵的會計估計，並要求管

requires management to exercise its judgment in the process of 理層在應用其會計政策的過程中作出判斷。

applying HA’s accounting policies. The areas involving a higher degree 需要較大判斷或較為複雜，或有關假設及估

of judgment or complexity, or areas where assumptions and estimates 計對財務報表有重要影響的項目，於附註 4

are significant to the financial statements are disclosed in note 4. 披露。

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