Page 70 - Hospital Authority Annual Report 2019-2020

NOTES TO THE FINANCIAL 財務報表附註
STATEMENTS

2. Principal accounting policies (Continued) 2. 主要會計政策 （續）

(d) Adoption of new / revised HKFRSs （d） 採用新訂 / 經修訂的《香港財務
報告準則》

The HKICPA has issued a number of new / revised HKFRSs, 香港會計師公會頒布了多項在此期間生效的
including interpretations, amendments or improvements to the 新訂 / 經修訂的《香港財務報告準則》，包括
existing standards, which become effective in the current period. 對現有準則的詮釋、修訂或改良。以下的新
The following new standards which are effective for the Group’s 準則在集團二零一九年四月一日開始之財政
financial year beginning 1 April 2019 are relevant to the Group: 年度生效，並適用於集團：

Amendments to HKAS 19 – Plan Amendment, Curtailment or 《香港會計準則》第19號「計劃修訂、縮減或
Settlement 清償」的修訂

These amendments have no significant impact on the results and 有關修訂對集團營運結果及財務狀況並無重
financial position of the Group. 大影響。

HKFRS 16 – Leases 《香港財務報告準則》第16號「租賃」

HKFRS 16 affects primarily the accounting for the Group’s 《香港財務報告準則》第16號主要影響集團
operating lease commitments on buildings. Under HKFRS 16, an 就樓宇營運租賃承擔的會計處理。根據此準
asset (the right to use the leased item) and a financial liability to 則，資產（租賃項目的使用權）與支付租金的
pay rentals are recognised on the balance sheet. 金融負債於資產負債表確認。

As a lessee, the Group has applied the standard using the 作為承租人，集團由二零一九年四月一日起
modified retrospective approach from 1 April 2019. Under the 已應用經修訂的追溯方式來採納此準則。根
modified retrospective approach, (i) comparative information for 據此方式，（i）過往期間的比較資料不予重述；
prior periods is not restated; (ii) the date of the initial application （ii）集團首次應用《香港財務報告準則》第16
of HKFRS 16 is the first day of the annual reporting period in 號之日期，是集團首次應用此準則的規定之
which the Group first applies the requirement of HKFRS 16, i.e. 年度報告期間之首日，即二零一九年四月一
1 April 2019; and (iii) all right-of-use assets were measured at the 日；及（iii）所有使用權資產自租賃期開始日
amount of the lease liability on adoption (adjusted for any prepaid 的租賃負債計量（包括對任何預付或應計租
or accrued lease payments). 賃開支作出調整）。

Management has assessed all lease contracts as well as contracts 管理層已根據新準則評估所有租賃合約，以
which do not satisfy the lease definition under the new standard. 及不符合租賃定義的合約。於首次應用《香
In applying HKFRS 16 for the first time, the Group has used the 港財務報告準則》第16號時，集團以往根據
following practical expedients permitted by the standard on 《香港會計準則》第17號「租賃」歸類為營運
transition to HKFRS 16 for those leases which were previously 租賃的項目，已應用以下該準則所允許過渡
classified as operating leases under HKAS 17 Leases: 至《香港財務報告準則》第16號的實務方法：

(i) The use of a single discount rate to a portfolio of leases with （i） 對具有合理相似特徵的租賃組合使用單
reasonably similar characteristics; 一貼現率；

(ii) The accounting for operating leases with a remaining lease （ii） 對於二零一九年四月一日剩餘租賃期少
term of less than 12 months as at 1 April 2019 as short-term 於十二個月的營運租賃的會計處理為短
leases; 期租賃；

(iii) The exclusion of initial direct costs for the measurement of the （iii） 於首次計量使用權資產時不包括初始直
right-of-use asset at the date of initial application; and 接成本；及

(iv) The use of hindsight in determining the lease term where the （iv） 倘合約包含延長或終止租賃的選擇權，
contract contains options to extend or terminate the lease. 在確定租賃期限時考慮當前情況。

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