Page 76 - 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）

(j) Financial assets at fair value through profit or loss （j） 按公允價值列賬及在損益處理之
金融資產

The placements with the Exchange Fund are measured as “financial 外匯基金存款是以「按公允價值列賬及在損
assets at fair value through profit or loss”. HA determines the 益處理之金融資產」計算。醫管局在最初確
classification of its financial assets at initial recognition, and such 認其金融資產時決定其分類，而有關分類是
classification depends on HA’s business model for managing 根據醫管局金融資產管理的業務模式及現金
the financial assets and the contractual terms of the cash flows. 流之合約條款。按公允價值列賬及在損益處
Financial assets carried at fair value through profit or loss are 理之金融資產最初以公允價值確認，而交易
initially recognised at fair value and transaction costs are expensed 成本會記入收支結算表。當收取現金流量的
to the statement of income and expenditure. Financial assets are 權利已到期或已轉讓，並且醫管局已實質上
derecognised when the rights to receive cash flows have expired 將所有風險和報酬的擁有權轉讓時，便會終
or have been transferred and HA has transferred substantially 止確認該金融資產。按公允價值列賬及在損
all risks and rewards of ownership. Financial assets at fair value 益處理之金融資產其後按公允價值列賬。
through profit or loss are subsequently carried at fair value.

(k) Fixed income instruments （k） 固定入息工具

Fixed income instruments are measured at amortised cost based 固定入息工具根據醫管局金融資產管理的業
on HA’s business model for managing the financial assets and the 務模式及現金流之合約條款，按攤餘成本值
contractual terms of the cash flows. 確認。

Fixed income instruments are recognised on a trade-date basis 固定入息工具是按交易日作為基準予以確
and stated at amortised cost, less any impairment loss recognised 認，並以攤餘成本減任何已確認以反映不可
to reflect irrecoverable amounts. The annual amortisation of 收回的金額的減值來計量。而因購買固定入
any discount or premium on the acquisition of fixed income 息工具所產生的折扣或溢價，則會在該投資
instruments is aggregated with other investment income receivable 工具的期限內，以實際利息法與該項投資的
over the term of the instrument using the effective interest method. 其他應收投資收入合計。

The Group assesses whether there is objective evidence that fixed 集團於報告日評估有否客觀證據顯示固定入
income instruments are impaired at each reporting date. The 息工具會減值，虧損額是固定入息工具的賬
amount of the loss is measured as the difference between the 面價值及估計未來現金流量按原來實際息率
carrying amount of the fixed income instruments and the present 貼現值的差額。當固定入息工具的賬面價值
value of estimated future cash flows, discounted at the original 作出減值，虧損額會在收支結算表確認。
effective interest rate. The carrying amount of the fixed income
instruments is reduced and the amount of the loss is recognised in
the statement of income and expenditure.

(l) Inventories （l） 存貨

Inventories, which comprise drugs, other medical and general 存貨包括藥物、其他醫療及一般消耗品，按
consumable stores, are valued at the lower of cost and net realisable 成本及可變現淨值兩者之較低者入賬。計算
value. Cost is calculated using the weighted average method. 成本時使用加權平均方式，有需要時會對過
Where applicable, provision is made for obsolete and slow-moving 時及消耗緩慢的存貨作撇賬準備。存貨是已
items. Inventories are stated net of such provision. Net realisable 減去撇賬準備後的款項。可變現淨值乃參考
value is determined with reference to the replacement cost. 替換成本釐定。

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