Page 104 - Hospital Authority Annual Report 2019-2020

NOTES TO THE FINANCIAL 財務報表附註
STATEMENTS

18. Creditors and accrued charges (Continued) 18. 債權人及應付費用 （續）

(d) The balance mainly included Government funding for designated （d） 結餘主要包括來自政府對指定計劃或特定
programmes or specific items such as the unspent balance of 項目的撥款，如防疫抗疫基金中未用結餘
HK$1,927,000,000 Anti-epidemic Fund that were already received 港幣1,927,000,000元。這筆餘款將會在有
and will be recognised as income over the periods in which the 關開支發生及記錄在收支結算表時確認作收
related expenditure is incurred and charged to the statement 入。政府為加強支援集團對抗新型冠狀病毒
of income and expenditure. Out of the HK$4,700,000,000 Anti- 疫情，會向集團撥款港幣4,700,000,000元
epidemic Fund committed by the Government for enhancing 作為防疫抗疫基金。於截至二零二零年
support to the Group in combatting the novel coronavirus 三月三十一日止的財政年度，集團已收
epidemic, HK$2,350,000,000 has been received by the Group and 到 港 幣2,350,000,000元 撥 款， 並 已 使 用
HK$423,000,000 was utilised and charged to the statement of 港幣423,000,000元及記入該年度之收支結算
income and expenditure for the year ended 31 March 2020. 表內。

(e) At 31 March 2020, receivable from the Government for meeting （e） 於二零二零年三月三十一日，政府付還或退
the capital project costs was HK$355,629,000 and was recognised 還基本工程項目所涉開支的應收款項為港幣
as current assets in note 13. Movements in the balance with 355,629,000元，於附註13列為流動資產。
the Government for funding the expenditure incurred on capital 政府就基本工程項目所涉開支的撥款結餘變
projects are set out in note 13(a). 動列於附註13（a）。

19. Deposits received 19. 已收按金

The Group and HA 集團及醫管局

At 31 March 2020 At 31 March 2019
HK$’000 HK$’000
2020年3月31日 2019年3月31日
港幣千元 港幣千元

Patient deposits [note 19(a)] 病人按金 ［ 附註19 （a）］ 27,989 49,478
Other deposits [note 19(b)] 其他按金 ［ 附註19 （b）］ 365,727 342,045
393,716 391,523

(a) Patient deposits represent contract liabilities and mainly consist of （a） 病人按金屬於合約負債，主要包括使用私家
deposits received from private patients and non-eligible persons on 服務病人及非符合資格人士入院時所支付的
admission to hospital services. The amounts are recognised before 按金，有關款項在集團提供服務前確認。除
the Group provides services. Except for the amounts overpaid 了多付的款項會退還給病人，以及自費醫療
which will be refunded to patients and deposits for privately 項目的按金，全數結餘會根據附註2（e）的會
purchased medical items, the full balance is recognised as income 計政策於下一個財政年度在收支結算表中確
in the statement of income and expenditure in the next financial 認為收入。
year according to the accounting policy set out in note 2(e).

(b) Other deposits mainly consist of deposits from contractors which （b） 其他按金主要包括承辦商按金，作為承辦商
are held as securities for due performance of the contractors’ 適切履行合約所訂保證、承諾及責任的抵押。
warranties, undertaking and obligations under contracts.

102 Hospital Authority Annual Report 醫院管理局年報 2019-2020