Page 87 - 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）

(i) Intangible assets （i） 無形資產

Computer software and systems including related development 費用在港幣 25 萬元或以上可帶來經濟效益的

costs costing HK$250,000 or more each, which give rise to 電腦軟件及系統連開發費用，已資本化列為

economic benefits are capitalised as intangible assets. Intangible 無形資產。無形資產乃按成本值減累積攤銷

assets are stated at cost less any accumulated amortisation and 列出，以及按資產一至三年的預計可使用年

impairment and are amortised on a straight line basis over the 期以直線法計算攤銷。

estimated useful lives of one to three years.

(j) Financial assets at fair value through profit or loss （j） 按公允價值列賬及在損益處理之
財務資產

醫管局指定外匯基金存款為「按公允價值列
HA has designated the placements with the Exchange Fund 賬及在損益處理之財務資產」。醫管局在最初
as “financial assets at fair value through profit or loss”. HA 確認其財務資產時決定其分類，而有關分類
determines the classification of its financial assets at initial 視乎獲取該財務資產的目的。按公允價值列
recognition, and such classification depends on the purpose for 賬及在損益處理之財務資產最初以公允價值
which the financial assets were acquired. Financial assets carried at 確認，而交易成本會記入收支結算表。當收
fair value through profit or loss are initially recognised at fair value 取現金流量的權利已到期或已轉讓，並且醫
and transaction costs are expensed to the statement of income 管局已實質上將所有風險和報酬的擁有權轉
and expenditure. Financial assets are derecognised when the 讓時，便會終止確認該財務資產。按公允價
rights to receive cash flows have expired or have been transferred 值列賬及在損益處理之財務資產其後按公允
and HA has transferred substantially all risks and rewards of 價值列賬。
ownership. Financial assets at fair value through profit or loss are
subsequently carried at fair value.

(k) Fixed income instruments （k） 固定入息工具

Fixed income instruments are classified as held-to-maturity 固定入息工具歸類為持至到期日的投資，

investments on the basis that the Group has the positive intention 基於集團有意及具能力持有此等投資直至到

and ability to hold the investments to maturity. 期日。

Fixed income instruments are recognised on a trade-date basis 固定入息工具是按交易日作為基準予以確

and stated at amortised cost, less any impairment loss recognised 認，並以攤餘成本減任何已確認以反映不可

to reflect irrecoverable amounts. The annual amortisation of 收回的金額的減值來計量。而因購買固定入

any discount or premium on the acquisition of fixed income 息工具發生的折扣或溢價，則會在該投資工

instruments is aggregated with other investment income 具的期限內，以實際利息法與該項投資的其

receivable over the term of the instrument using the effective 他應收投資收入合計。

interest method.

The Group assesses whether there is objective evidence that fixed 集團於報告日評估有否客觀證據顯示固定入

income instruments are impaired at each reporting date. The 息工具會減值，虧損額是固定入息工具的賬

amount of the loss is measured as the difference between the 面價值及估計未來現金流量按原來實際息率

carrying amount of the fixed income instruments and the present 貼現值的差額。當固定入息工具的賬面價值

value of estimated future cash flows, discounted at the original 作出減值，虧損額會在收支結算表確認。

effective interest rate. The carrying amount of the fixed income

instruments is reduced and the amount of the loss is recognised in

the statement of income and expenditure.

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