Page 73 - 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）

(f) Donations (Continued) （f） 捐贈 （續）

(ii) Cash donations （ii） 現金捐贈

Cash donations for specific use as prescribed by the donor 由捐贈人指定用途的現金捐贈會列入一
are accounted for in the designated donation fund. When the 個指定捐贈基金。當資金的運用及支出
fund is utilised and spent for expenditure not meeting the 不符合附註2（g）（ii）或附註2（h）的資
capitalisation policy as set out in note 2(g)(ii) or note 2(h), they 本化規定，會列入該指定基金的開支賬
are accounted for as expenditure of the designated donation 目內。當現金捐贈的開支是用於附註
fund. Cash donations that are spent on property, plant and 2（g）（ii）的物業、機器及設備或附註
equipment or intangible assets as set out in notes 2(g)(ii) 2（h）的無形資產，會於遞延收益之下
and 2(h) respectively are accumulated in deferred income 的資本捐贈累積，而相同款額亦會資本
under capital donations, and the corresponding amounts are 化為物業、機器及設備或無形資產。每
capitalised as property, plant and equipment or intangible 年，一筆相等於這些資產折舊或攤銷的
assets respectively. Each year, an amount equal to the 金額及出售資產的賬面淨值由遞延收益
depreciation or amortisation charge for these assets and 轉調往收支結算表。
the net book value of assets disposed of is transferred from
deferred income to the statement of income and expenditure.

Non-designated donations for general operating purposes 作為一般營運之用的非指定用途捐贈，
are recorded as donations in the statement of income and 於收款時列入該年度之收支結算表內。
expenditure upon receipt of cash.

(g) Property, plant and equipment （g） 物業、機器及設備

(i) Completed building projects transferred from the Government （i） 由政府及個別前補助醫院管治機構轉調
and individual governing bodies of ex-subvented hospitals are 的已完成建築工程以名義價值入賬，列
recorded at nominal value and included in property, plant and 為物業、機器及設備。
equipment.

(ii) Property, plant and equipment other than completed building （ii） 除已完成建築工程外，可帶來經濟效益
projects which give rise to economic benefits are capitalised 的物業、機器及設備應資本化，並會視
and the corresponding amounts are recognised as deferred 乎是政府撥款或捐贈撥款而將相應款額
income – capital subventions and capital donations for 分別在遞延收益 — 資本補助及資本捐
capital expenditure funded by the Government and donations 贈確認。
respectively.

(iii) Property, plant and equipment other than completed building （iii） 除已完成建築工程外，物業、機器及設
projects are stated at cost less any accumulated depreciation 備乃按成本值減任何累積折舊及減值入
and impairment. Additions represent new or replacement of 賬。年內增加代表某項資產新加或更換
specific components of an asset. An asset’s carrying value 的組件。若資產的賬面價值高於估計可
is written down immediately to its recoverable amount if 收回價值，其賬面價值會即時減至為可
the asset’s carrying amount is greater than its estimated 收回價值。
recoverable amount.

Independent Auditor’s Report and Audited Financial Statements 獨立核數師報告及經審核的財務報表 71