Page 85 - 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

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

(g) Capitalisation of property, plant and equipment （g） 物業、機器及設備資本化

(i) Effective from 1 December 1991, the following categories （i） 由一九九一年十二月一日起，下列各類
of assets which give rise to economic benefits have been 可帶來經濟效益的資產經已資本化：
capitalised:

Building projects costing HK$250,000 or more; and 費用在港幣 25 萬元或以上的建築工程；

All other assets costing HK$100,000 or more on an individual 及
basis. 以個別計算，費用在港幣 10 萬元或以上

的所有其他資產。

The accounting policy for depreciation of property, plant and 物業、機器及設備的折舊會計政策列於
equipment is set out in note 2(h). 附註 2（h）。

(ii) For properties which are funded by the Government through （ii） 由政府透過醫管局撥款但由政府擁有
HA but are owned by the Government (including those 的財產（包括受政府委托營運管理的財
under entrustment arrangement with the Government), the 產），有關開支於支出時記入收支結算表
associated expenditure is charged to the statement of income 列作開支入賬。
and expenditure in the year as incurred.

(iii) For properties which are funded by the Government through （iii） 由政府透過醫管局撥款但由前補助機構
HA but are owned by an ex-subvented governing body, 管治團體擁有的財產，有關開支於支出
the associated expenditure is charged to the statement 時記入收支結算表列作開支入賬。根據
of income and expenditure in the year as incurred. Under 與前補助機構管治團體的協議，建築工
the agreements with ex-subvented governing bodies, the 程雖然是由政府透過醫管局撥款，但擁
ownership of building projects, although funded by the 有權是屬於有關的管治團體。
Government through HA, is vested with the governing bodies.

(iv) For expenditure on subsequent improvement to properties （iv） 至於非由醫管局擁有的物業的隨後改善
the ownership of which has not been vested with HA, the 開支，只要改善不構成物業的一個附連
amount spent is capitalised only if the improvement does not 部分及在遷移後可供醫管局重新使用，
form part of the properties and can be re-used by HA when 有關開支應資本化。否則，有關開支會
re-located. Otherwise, the expenditure is charged to the 記入開支發生的該年度的收支結算表內。
statement of income and expenditure in the year as incurred.

(v) Expenditure on furniture, fixtures, equipment, motor （v） 家具、固定裝置、設備、汽車及電腦硬
vehicles and computer hardware is capitalised (subject to the 件的開支應資本化（根據上文附註 2（g）
minimum expenditure limits set out in note 2(g)(i) above) （i）所列的最低限額）。此資本開支，會
and the corresponding amounts are recognised under capital 視乎是政府撥款或捐贈撥款而將相應款
subventions and capital donations for capital expenditure 額分別在資本補助及資本捐贈確認。
funded by the Government and donations respectively.

(vi) Property, plant and equipment transferred from the hospitals （vi） 於一九九一年十二月一日由醫院轉調往
to HA at 1 December 1991 was recorded at nil value. 醫管局的物業、機器及設備以無價值入
賬。

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