Page 89 - Hospital Authority Annual Report 2016-2017
P. 89
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）
(o) Impairment of non-financial assets （o） 非財務資產減值
Assets that are subject to depreciation and amortisation are 需作折舊及攤銷的資產當出現有機會不能收
reviewed for impairment whenever events or changes in 回賬面價值的情況時，便須檢討減值狀況。
circumstances indicate that the carrying amount may not be 若資產賬面價值超出可收回價值的數額，會
recoverable. An impairment loss is recognised for the amount by 確認為減值虧損。資產的可收回款額，是按
which the asset’s carrying amount exceeds its recoverable amount. 資產的公允價值減去出售成本與使用價值的
The recoverable amount is the higher of an asset’s fair value less 較高者釐定。
costs of disposal and value in use.
(p) Provisions and contingent liabilities （p） 撥備及或然負債
Provisions are recognised when the Group has a present legal or 當集團因過往事件而致目前負有法律或推定
constructive obligation as a result of past events, it is probable that 之責任，在履行這項責任時有可能導致資源
an outflow of resources will be required to settle the obligation, 流出，而涉及金額亦能可靠地作出估量，撥
and a reliable estimate of the amount can be made. 備便會予以確認。
Where it is not probable that an outflow of economic benefits 倘經濟效益流出未能肯定，或未能可靠地估
will be required, or the amount cannot be estimated reliably, the 量有關金額，則有關責任會以或然負債形式
obligation is disclosed as a contingent liability, unless the probability 披露，除非經濟效益流出的可能性極低。或
of outflow of economic benefits is remote. A contingent liability is a 然負債是因過往事件引致的可能責任，其存
possible obligation that arises from past events and whose existence 在取決於一項或多項非全由集團控制的未來
will only be confirmed by the occurrence or non-occurrence of one 不肯定事件之發生與否。
or more uncertain future events not wholly within the control of
the Group.
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