Page 92 - 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）

(s) Operating leases （s） 營運租賃

Leases in which a significant portion of the risks and rewards of 如有關租賃的大部分風險及擁有權回報歸出
ownership are retained by the lessor are classified as operating 租 人 所 有， 均 分 類 為 營 運 租 賃。 根 據 營 運
leases. Payments made under operating leases (net of any 租賃所支付的款項（減去出租人給予的任何
incentives received from the lessor) are recognised as expenses in 優惠）按租賃年期以直線方式於收支結算表
the statement of income and expenditure on a straight line basis 確認。
over the period of the lease.

(t) Translation of foreign currencies （t） 外幣換算

Items included in the financial statements of the Group are 集團財務報表內各個項目均以集團營運時主
measured using the currency of the primary economic environment 要經濟環境的貨幣為計量（「功能貨幣」）。財
in which the Group operates (“the functional currency”). The 務報表內呈列的金額以港元為單位，即集團
financial statements are presented in Hong Kong dollar, which is 的功能及呈列貨幣。
the Group’s functional and presentation currency.

Foreign currency transactions are translated into the functional 外幣交易是根據交易日的匯率將外幣轉換為
currency using the exchange rates prevailing at the transaction 功 能 貨 幣。 以 外 幣 為 單 位 的 貨 幣 資 產 及 負
dates. Monetary assets and liabilities denominated in foreign 債， 於 資 產 負 債 表 的 日 期 按 匯 率 轉 換， 透
currencies are translated at the rates of exchange ruling at the 過轉換所得的盈餘及虧損記入收支結算表，
reporting date. Exchange gains and losses are dealt with in the 惟小型工程項目基金則除外，會確認為遞延
statement of income and expenditure except for Minor Works 收益。
Projects Fund, which are recognised as deferred income.

(u) Related parties （u） 關聯人士

Parties are considered to be related to the Group if the party has 與集團關聯的人士，是指直接或間接有能力
the ability, directly or indirectly, to control the Group or exercise 控制集團作出財政及運作決策，或對此深具
significant influence over the Group in making financial and 影響的關聯人士，反之亦然。關聯人士亦包
operating decisions, or vice versa. Related parties also include key 括具權力及有責任規劃、指令及管控集團事
management personnel having authority and responsibility for 務的主要管理人員。
planning, directing and controlling the activities of the Group.

For the purpose of these financial statements, transactions 就本財務報表之編訂，集團與政府部門、機
between the Group and Government departments, agencies or 構或政府控制實體之間的交易，除政府與集
Government controlled entities, other than those transactions that 團的正常交易外，均視作關聯人士交易。
arise in the normal dealings between the Government and the
Group, are considered to be related party transactions.

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