Page 68 - Hospital Authority Annual Report 2019-2020

NOTES TO THE FINANCIAL 財務報表附註
STATEMENTS

2. Principal accounting policies 2. 主要會計政策

The principal accounting policies applied in the preparation of the 編製綜合財務報表所用的主要會計政策列述
consolidated financial statements are set out below. These policies 如下，除非另作說明，這些政策一貫用於呈
have been consistently applied to all the years presented, unless 列所有年度的數字。
otherwise stated.

(a) Basis of preparation （a） 編製之基準

The financial statements have been prepared in accordance with 本財務報表是按照香港會計師公會所發出適
Hong Kong Financial Reporting Standards (“HKFRSs”) issued 用於政府補助及非牟利機構的《香港財務報
by the Hong Kong Institute of Certified Public Accountants 告準則》，以及按持續經營之基礎及根據慣用
(“HKICPA”) as appropriate to Government subvented and not-for- 的原值成本法編製，而某些以公允價值列出
profit organisations. They have been prepared on a going concern 的金融資產會經過重新估值而作調整。
basis and under the historical cost convention, as modified by the
revaluation of certain financial assets which are stated at fair value.

The preparation of financial statements in conformity with HKFRSs 根據《香港財務報告準則》所編製的財務報
requires the use of certain critical accounting estimates. It also 表，需採用若干關鍵的會計估計，並要求管
requires management to exercise its judgment in the process of 理層在應用其會計政策的過程中作出判斷。
applying HA’s accounting policies. The areas involving a higher 需要較大判斷或較為複雜，或有關假設及估
degree of judgment or complexity, or areas where assumptions and 計對財務報表有重要影響的項目，於附註4
estimates are significant to the financial statements are disclosed 披露。
in note 4.

(b) Basis of consolidation （b） 綜合呈列之基準
The financial statements of the Group include the income and 集團的財務報表包括截至二零二零年三月
expenditure of the Head Office, subsidiaries, all Hospitals, 三十一日之財政年度內由其管理及掌管的總
Charitable Trusts, Specialist Outpatient Clinics, General Outpatient 辦事處、附屬機構、所有醫院、慈善信託基
Clinics and other institutions under its management and control 金、專科診所、普通科門診診所及其他機構
made up to 31 March 2020. 的收入和支出。

The financial statements reflect the recorded book values of those 本財務報表反映集團所擁有之資產及所承擔
assets owned and the liabilities assumed by the Group. 之負債的有紀錄賬面值。

(c) Subsidiaries （c） 附屬機構

Subsidiaries are all entities over which the Group has control. 附屬機構是指集團有管控權的所有實體。當
The Group controls an entity when the Group is exposed to, or has 集團能透過其參與實體的運作而承擔或享有
rights to, variable returns from its involvement with the entity and 實體可變回報的風險或權利，並能夠運用其
has the ability to affect those returns through its power to direct 權力指令實體的事務而影響該等回報，即代
the activities of the entity. Subsidiaries are fully consolidated 表集團擁有管控權。在集團接管附屬機構之
from the date that control is transferred to the Group. They are 日，附屬機構與集團的財務資料會作綜合呈
de-consolidated from the date that control ceases. 列，當集團對附屬機構的管控權終止，便不
會作綜合呈列。

Intra-group transactions, balances and unrealised gains 集團內機構之間的交易、結餘及未實現之交
on transactions within the Group have been eliminated on 易收益，在綜合呈列後已減除。另外，除非
consolidation. Unrealised losses are also eliminated unless the 交易能提供證明所轉移的資產有耗損，否則
transaction provides evidence of an impairment of the assets 未實現之虧損亦已減除。附屬機構的會計政
transferred. The accounting policies of the subsidiaries are 策與集團採用一致的會計政策。
consistent with the accounting policies adopted by the Group.

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