Page 84 - Hospital Authority Annual Report 2016-2017

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）

(f) Donations （f） 捐贈

(i) Donated assets （i） 捐贈資產

Properties, computer software and systems donated to the 捐贈予集團而每項價值少於港幣 25 萬元
Group each with a value below HK$250,000 and other 的物業、電腦軟件及系統，以及其他每
donated assets each with a value below HK$100,000 are 項價值少於港幣 10 萬元的捐贈資產，於
recorded as income and expenditure in the year of receipt of 收取時在該年度之收支賬目內記賬。
the assets.

Properties, computer software and systems donated to the 捐贈予集團而每項價值港幣 25 萬元或以
Group each with a value of HK$250,000 or above and other 上的物業、電腦軟件及系統，以及其他
donated assets each with a value of HK$100,000 or above 每項價值港幣 10 萬元或以上的捐贈資
are capitalised on receipt of assets according to the policy set 產，按附註 2（g（）i）及附註 2（i）所列的
out in note 2(g)(i) and note 2(i). The amount of the donated 政策，於收取時資本化。捐贈資產的金
assets is recognised in other comprehensive income and 額於其他全面收益確認，並在基金總額
accumulated in total funds under capital donations. Each year, 之下的資本捐贈累積。每年，一筆相等
an amount equal to the depreciation or amortisation charge 於這些資產折舊或攤銷的金額及出售資
for these assets and the net book value of assets disposed 產的賬面淨值由資本捐贈轉調往收支結
of is transferred from capital donations to the statement of 算表。
income and expenditure.

(ii) Cash donations (ii) 現金捐贈

Cash donations for specific use as prescribed by the donor 由捐贈人指定用途的現金捐贈會列入一
are accounted for in the designated donation fund. When 個 指 定 捐 贈 基 金。 當 資 金 的 運 用 及 支
the fund is utilised and spent for expenditure not meeting the 出不符合附註 2（g（）i）或附註 2（i）的資
capitalisation policy as set out in note 2(g)(i) or note 2(i), they 本 化 規 定， 會 列 入 該 指 定 基 金 的 開 支
are accounted for as expenditure of the designated donation 賬 目 內。 當 現 金 捐 贈 的 開 支 是 用 於 附
fund. Cash donations that are spent on property, plant and 註 2（g（）v）的物業、機器及設備或附註
equipment or intangible assets as set out in note 2(g)(v) and 2（i）的 無 形 資 產， 會 於 其 他 全 面 收 益
note 2(i) respectively are recognised in other comprehensive 確認，並在基金總額之下的資本捐贈累
income and accumulated in total funds under capital 積，而相同款額亦會資本化為物業、機
donations, and the corresponding amounts are capitalised 器及設備或無形資產。每年，一筆相等
as property, plant and equipment or intangible assets 於這些資產折舊或攤銷的金額及出售資
respectively. Each year, an amount equal to the depreciation 產的賬面淨值由資本捐贈轉調往收支結
or amortisation charge for these assets and the net book value 算表。
of assets disposed of is transferred from capital donations to
the statement of income and expenditure.

Non-designated donations for general operating purposes 作為一般營運之用的非指定用途捐贈，
are recorded as donations in the statement of income and 於收款時列入該年度之收支結算表內。
expenditure upon receipt of cash.

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