Page 82 - Hospital Authority Annual Report 2016-2017
P. 82

Independent Auditor’s Report and Audited Financial Statements 獨立核數師報告及經審查的財務報表

    Notes to the Financial Statements 財務報表附註

    2.	 Principal accounting policies (Continued)                             2.	 主要會計政策（續）

    (b)	 Basis of consolidation                                               （b）	 綜合呈列之基準

    	 The financial statements of the Group include the income 	 集團的財務報表包括截至二零一七年三月

    and expenditure of the Head Office, subsidiaries, all Hospitals,             三十一日之財政年度內由其管理及掌管的總

    Charitable Trusts, Specialist Outpatient Clinics, General Outpatient         辦事處、附屬機構、所有醫院、慈善信託基

    Clinics and other institutions under its management and control              金、專科診所、普通科門診診所及其他機構

    made up to 31 March 2017.                                                    的收入和支出。

    	 The financial statements reflect the recorded book values of those 	 本財務報表反映集團所擁有之資產及所承擔

    assets owned and the liabilities assumed by the Group.                       之負債的有紀錄賬面值。

    (c)	Subsidiaries                                                          （c）	 附屬機構

    	 Subsidiaries are all entities over which the Group has control. The 	 附屬機構是指集團有管控權的所有實體。當

    Group controls an entity when the Group is exposed to, or has                集團能透過其參與實體運作而承擔或享有實

    rights to, variable returns from its involvement with the entity             體可變回報的風險或權利，並能夠運用其權

    and has the ability to affect those returns through its power to             力 指 令 實 體 的 事 務 而 影 響 該 等 回 報， 即 代

    direct the activities of the entity. Subsidiaries are fully consolidated     表集團擁有管控權。在集團接管附屬機構之

    from the date that control is transferred to the Group. They are             日，附屬機構與集團的財務資料會作綜合呈

    de-consolidated from the date that control ceases.                           列，當集團對附屬機構的管控權終止，便不

                                                                                 會作綜合呈列。

    	 Intra-group transactions, balances and unrealised gains on 	 集團內機構之間的交易、結餘及未實現之交

    transactions within the Group have been eliminated on                        易收益，在綜合呈列後已減除，未實現之虧

    consolidation. Unrealised losses are also eliminated unless the              損亦已減除，除非交易能提供證明所轉移的

    transaction provides evidence of an impairment of the assets                 資產有耗損。附屬機構的會計政策與集團採

    transferred. The accounting policies of the subsidiaries are                 用的會計政策一致。

    consistent with the accounting policies adopted by the Group.

                                                                              	

    	 At 31 March 2017, the principal subsidiaries of HA comprise:            	 在二零一七年三月三十一日，醫管局的主要

                                                                                 附屬機構有：

     Name                        Principal activities                            Place of        Effective percentage
     名稱                          主要業務                                            incorporation/  directly held by the
                                                                                 operation       Group
     HACM Limited                To steer the development and delivery           註冊成立 / 營運地點     集團直接持有的
     (limited by guarantee)      of Chinese medicine services                                    有效份額
     醫院管理局中醫藥發展有限公司              規劃中醫藥服務的發展與供應                                   Hong Kong
    （擔保有限公司）                                                                     香港              100

     eHR HK Limited              To act as a custodian to hold, maintain         Hong Kong       100
     (limited by guarantee)      and license the intellectual property           香港
                                 rights and assets related to eHR
    （擔保有限公司）                     programme

                                 作為保管人，持有、保管及特許有關
                                 電子健康記錄互通系統計劃的知識產
                                 權及資產

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