Page 83 - Hospital Authority Annual Report 2016-2017
P. 83
Hospital Authority Annual Report 醫院管理局年報 2016-2017
Notes to the Financial Statements 財務報表附註
2. Principal accounting policies (Continued) 2. 主要會計政策（續）
(d) Adoption of new/revised HKFRSs （d） 採用新訂 / 經修訂的《香港財務
報告準則》
The HKICPA has issued a number of new/revised HKFRSs, including 香港會計師公會頒布了多項在此期間生效的
新訂 / 經修訂的《香港財務報告準則》，包括
interpretations, amendments or improvements to the existing 對現有準則的詮釋、修訂或改良。以下的修
standards, which become effective in the current period. The 訂準則在集團二零一六年四月一日開始之財
following amendments to standards which are effective for the 政年度生效，並適用於集團：
Group’s financial year beginning 1 April 2016 are relevant to the
Group:
Annual Improvements to HKFRS 2012-2014 Cycle 《香港財務報告準則》的年度改進（二零一二
年至二零一四年週期）
Amendments to HKAS 1, Disclosure Initiative 《香港會計準則》第 1 號修訂 披露倡議
Amendments to HKAS 16 and 38, Clarification of Acceptable 《香港會計準則》第 16 及 38 號修訂 可接受
Methods of Depreciation and Amortisation 折舊法和攤銷法之澄清
The adoption of these revised HKFRSs has no significant impact on 採用這些經修訂的《香港財務報告準則》對集
the results and financial position of the Group. 團營運結果及財務狀況並無顯著影響。
The HKICPA has also issued a number of new/revised HKFRSs 香港會計師公會亦頒布了多項在二零一七年
which are effective for accounting period beginning on or after 四月一日或之後開始的會計期生效之新訂 /
1 April 2017. The Group has not early adopted these new/ 經修訂的《香港財務報告準則》。集團在截至
revised HKFRSs in the financial statements for the financial year 二零一七年三月三十一日止的財務報表並沒
ended 31 March 2017. The Group is in the process of making an 有提早採用這些新訂 / 經修訂之《香港財務報
assessment but is not yet in a position to conclude the impact of 告準則》。集團現正作出評估，但現在尚未可
these new/revised HKFRSs on its results of operations and financial 總結這些新訂 / 經修訂準則對集團營運結果
position. 及財務狀況的影響。
(e) Recognition of income （e） 收入之確認
Subventions for recurrent expenditure are recognised on an 除非是指定計劃或資本項目的補助按附註
accruals basis, except for those subventions for designated 2（r）所述在有關開支發生時確認，其他經常
programmes or capital items that are recognised when the related 性開支之補助會以權責發生制原則確認。
expenditure is incurred as set out in note 2(r).
Hospital/clinic fees and charges are recognised when services are 醫院 / 診療所收費於提供服務時確認。
provided.
Transfers from the designated donation fund and capital donations 指定用途捐贈基金及資本捐贈之轉調按附註
are recognised as set out in note 2(f). 2（f）的方式確認。
Transfers from the capital subventions, Minor Works Projects Fund 資本補助、小型工程項目基金及公私營協作
and PPP Fund are recognised as set out in note 2(r). 基金之轉調按附註 2（r）的方式確認。
Investment income from fixed income instruments is recognised as 來自固定入息工具的投資收益按附註 2（k）的
set out in note 2(k). 方式確認。
Investment income from bank deposits is recognised on a time 來自銀行存款之投資收益採用實際利息法按
proportion basis using the effective interest method. 時間比例入賬。
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