Page 123 - Hospital Authority Annual Report 2019-2020

NOTES TO THE FINANCIAL 財務報表附註
STATEMENTS

33. Capital commitments 33. 資本承擔

At 31 March 2020, the Group and HA had the following capital 於二零二零年三月三十一日，集團及醫管局
commitments: 有以下的資本承擔：

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
Authorised but not contracted for 已獲授權但未訂契約 13,911,988 11,266,070
Contracted for but not provided 已訂契約但未撥備 16,228,323 19,647,679
30,140,311 30,913,749

The capital commitments disclosed above include (i) costs to be 上述所列的資本承擔包括（i）將會資本化的物
capitalised under property, plant and equipment or intangible 業、機器及設備或無形資產費用，（ii）不符合
assets; (ii) expenditure not meeting the capitalisation policy and are 資本化規定及將記入收支結算表的開支；及
to be charged to the statement of income and expenditure; and (iii) （iii）根據附註2（r）（i）所述的會計政策，醫管
amounts to be incurred by HA for undertaking the building works 局代政府及前補助醫院管治機構執行建築工
projects on behalf of the Government and governing bodies of 程項目所涉的費用。
ex-subvented hospitals as set out in the accounting policy note 2(r)(i).

34. Taxation 34. 稅項

No taxation is provided as HA is exempt from taxation under the 醫管局按《醫院管理局條例》獲豁免繳稅，
Hospital Authority Ordinance. 故並無作出稅項準備。

35. Contingent liabilities 35. 或然負債

Adequate provisions have been made in the financial statements 經評估尚未解決申索個案的狀況，並根據所
after reviewing the status of outstanding claims and taking into 得法律意見，此財務報表已作出足夠的撥備。
account legal advice received.

36. Comparative figures 36. 比較數字

Certain comparative figures have been restated to conform to the 若干比較數字已重述，以符合本年度之呈列
current year’s presentation. 方式。

37. Approval of financial statements 37. 財務報表的通過

The financial statements were approved by members of HA on 本財務報表已於二零二零年九月二十四日
24 September 2020. 獲醫管局成員通過。

Independent Auditor’s Report and Audited Financial Statements 獨立核數師報告及經審核的財務報表 121