Page 91 - 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）

(q) Employee benefits (Continued) （q） 僱員福利（續）

(iv) Other employee benefits costs （iv） 其他僱員福利開支

Other employee benefits such as annual leave and contract 其他僱員福利如年假及約滿酬金於應付
gratuity are accounted for as they accrue. 時入賬。

(r) Government subvention （r） 政府補助

Subvention grants approved for the year other than the following 除下列外，本年度經核准的政府補助金列為
are classified as recurrent subvention income. 經常性補助金。

Government grants for building projects are classified and 建築工程的政府補助，當支出款額不符合附
recognised as capital subvention income when the amount is 註 2（g（）i）至（iv）物業、機器及設備資本化
spent on expenditure which does not meet the capitalisation 規定時，會列作及確認為資本補助收入。
policy of property, plant and equipment as set out in notes 2(g)(i)
to (iv).

The one-off grant received from the Government for minor 政府的小型工程一次性撥款（分目 8083MM
works projects (under Subhead 8083MM) together with the 項下）及有關的投資收益確認為遞延收益 —
related investment income are recognised as deferred income – 小型工程項目基金。每年，小型工程項目的
Minor Works Projects Fund. Each year, the amount spent on the 支出款額，如適當，由遞延收益轉調往收支
minor works projects is transferred from deferred income to the 結算表或其他全面收益表。遞延收益 — 小型
statement of income and expenditure or other comprehensive 工程項目基金的詳情載於附註 19（b）。
income as appropriate. Further details of the deferred income –
Minor Works Projects Fund are set out in note 19(b).

The Government allocated HK$10,000,000,000 to HA to establish 政府向醫管局撥款港幣 10,000,000,000 元設
an endowment fund for PPP initiatives. The investment returns of 立留本基金，以推行公私營協作計劃。公私
the PPP Endowment Fund, together with the remaining balance of 營協作留本基金的投資回報，連同政府給予
the one-off designated funding for HA’s PPP programmes as at 31 醫管局公私營協作計劃的一次性指定撥款於
March 2016 are recognised as deferred income – PPP Fund. Each 二零一六年三月三十一日的結餘確認為遞延
year, the amount spent on the PPP programmes is transferred from 收益 – 公私營協作基金。每年，公私營協作
deferred income to the statement of income and expenditure or 計劃的支出款額，如適當，由遞延收益轉調
other comprehensive income as appropriate. Further details of the 往收支結算表或其他全面收益表。有關公私
PPP Fund are set out in note 19(c). 營協作基金的詳情載於附註 19（c）。

Government subventions that are spent on property, plant and 用 於 附 註 2（g（）v）物 業、 機 器 及 設 備 或 附
equipment or intangible assets as set out in note 2(g)(v) and note 註 2（i）無形資產支出的政府補助，在其他全
2(i) respectively are recognised in other comprehensive income 面收益確認，並在基金總額項下的資本補助
and accumulated in total funds under capital subventions, and 累積。相同金額會資本化，分別列為物業、
the corresponding amounts are capitalised as property, plant and 機器及設備或無形資產。這個項目已包括家
equipment or intangible assets respectively. This includes capital 具、固定裝置、設備、汽車、電腦硬件、軟
expenditure on furniture, fixtures, equipment, motor vehicles, 件及系統。每年，一筆相等於該等資產折舊
computer hardware, software and systems. Each year, an amount 或攤銷的金額及出售資產的賬面淨值會由資
equal to the depreciation or amortisation charge for these assets 本補助轉調往收支結算表。
and net book value of assets disposed of is transferred from
capital subventions to the statement of income and expenditure.

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