Page 72 - 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）

(e) Recognition of income （e） 收入之確認

Subventions for recurrent expenditure are recognised on an 除非是按附註2（r）指定計劃或資本項目的補
accruals basis, except for those subventions for designated 助所述在有關開支發生時確認，其他經常性
programmes or capital items that are recognised when the related 開支之補助會以權責發生制原則確認。
expenditure is incurred as set out in note 2(r).

Inpatient hospital fees and charges, such as inpatient admission 住院收費如入院及住院費用、逐項收費的私
and maintenance fees, itemised charges for private inpatients, are 家住院服務，按病人住院期間一段時間內確
recognised over time during hospitalisation. Other hospital / clinic 認。其他醫院 / 診療所收費，如門診費用及
fees and charges such as outpatient attendance fees and drug 藥物費用、自費藥物及醫療報告和紀錄收
charges, sales of self-financed drugs and medical reports and 費，按提供服務時確認。
records, are recognised when services are provided.

Transfers from the designated donation fund and capital donations 指定用途捐贈基金及資本捐贈之轉調按附註
are recognised as set out in note 2(f). 2（f）的方式確認。

Transfers from the capital subventions, Minor Works Projects Fund 資本補助、小型工程項目基金及公私營協作
and Public-Private Partnership (“PPP”) Fund are recognised as set 基金之轉調按附註2（r）的方式確認。
out in note 2(r).

Investment income from fixed income instruments is recognised as 來自固定入息工具的投資收益按附註2（k）的
set out in note 2(k). 方式確認。

Investment income from bank deposits is recognised on a time 來自銀行存款之投資收益採用實際利息法按
proportion basis using the effective interest method. 時間比例入賬。

(f) Donations （f） 捐贈

(i) Donated assets （i） 捐贈資產

Furniture, fixtures, equipment, motor vehicles and intangible 捐贈予集團的家具、固定裝置、設備、
assets donated to the Group are capitalised initially at fair 汽車及無形資產，按附註2（g）（ii）及
value on receipt of assets according to the policy set out in 2（h）所列的政策，於最初收取時以公允
notes 2(g)(ii) and 2(h) respectively. The amount of the donated 價值資本化。捐贈資產金額於遞延收益
assets is accumulated in deferred income under capital 之下的資本捐贈累積。每年，一筆相等
donations. Each year, an amount equal to the depreciation or 於該等資產折舊或攤銷的金額及出售資
amortisation charge for these assets and the net book value 產的賬面淨值會由遞延收益轉調往收支
of assets disposed of is transferred from deferred income 結算表。其他不符合資本化規定的捐贈
to the statement of income and expenditure. Other donated 資產，於收取時在該年度之收支賬目內
assets not fulfilling the capitalisation policy are recorded as 記賬。
expenditure and income in the year of receipt of the assets.

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