Page 71 - 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 (Continued) （d） 採用新訂 / 經修訂的《香港財務
報告準則》 （續）

The table below explains the difference between operating lease 下表解釋了於二零一九年三月三十一日應用
commitments disclosed at 31 March 2019 by applying HKAS 17 《香港會計準則》第17號「租賃」所披露的
Leases and lease liabilities recognised at 1 April 2019 by applying 營運租賃承擔與於二零一九年四月一日應用
HKFRS 16: 《香港財務報告準則》第16號所確認的租賃
負債之間的差異：

The Group and HA 集團及醫管局
HK$’000
港幣千元
Operating lease commitments at 31 March 2019 115,480
二零一九年三月三十一日的營運租賃承擔
Add: Adjustments as a result of different treatments of lease term 107,542
加：對租賃期的不同處理所作之調整
Less: Short-term leases recognised on a straight-line basis as operating lease expense (4,693)
減：以直線法確認為營運租賃開支的短期租賃
Less: Effect from discounting at incremental borrowing rate at 1 April 2019* (4,740)
減：二零一九年四月一日遞增借款利率貼現之影響 *
Lease liabilities recognised at 1 April 2019 213,589
二零一九年四月一日確認的租賃負債
Less: non-current portion (126,659)
減：非流動部分
Current portion 86,930
流動部分

* The weighted average incremental borrowing rate was 1.58%. * 遞增借款利率的加權平均數為1.58%。

The HKICPA has also issued a number of new / revised HKFRSs 香港會計師公會亦頒布了多項在二零二零年
which are effective for accounting period beginning on or after 四月一日起或之後會計期間生效的新訂 / 經
1 April 2020. The Group has not early adopted these new / 修訂的《香港財務報告準則》。集團在截至
revised HKFRSs in the financial statements for the financial year 二零二零年三月三十一日止的財務報表並沒
ended 31 March 2020. The Group is in the process of making an 有提早採用這些新訂 / 經修訂之《香港財務報
assessment but is not yet in a position to conclude the impact 告準則》。集團現正進行評估，但未能確定有
of these new / revised HKFRSs on its results of operations and 關準則對集團營運結果及財務狀況的影響。
financial position.

Independent Auditor’s Report and Audited Financial Statements 獨立核數師報告及經審核的財務報表 69