Page 77 - 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）

(m) Accounts receivable （m） 應收賬款

Accounts receivable are recognised initially at fair value and 應收賬款先以公允價值確認，其後以實際利
subsequently measured at amortised cost using the effective 息法，按攤餘成本值減去預期信用損失撥備
interest method, less allowance for expected credit losses. HA 後確認。醫管局採用《香港財務報告準則》第
applies the simplified approach permitted by HKFRS 9 – Financial 9號 — 「金融工具」允許的簡化方法，即在最
Instruments, which requires lifetime expected credit losses to be 初確認應收款項時確認整個存續期的預期信
recognised from initial recognition of the receivables. The carrying 用損失。應收賬款的賬面價值會利用預期信
amount of the accounts receivable is reduced through the use of 用損失撥備賬戶減值，預期信用損失額會在
an allowance for expected credit loss account, and the amount 收支結算表確認為開支。先前確認的預期信
of the expected credit losses is recognised as an expense in the 用損失額如減少，會在預期信用損失撥備賬
statement of income and expenditure. Decrease in the previously 戶作出調整。
recognised expected credit losses shall be reversed by adjusting
the allowance for expected credit loss account.

To measure the expected credit losses, accounts receivable have 為計量預期信用損失，應收賬款已按照相同
been grouped based on shared credit risk characteristics and the 的信用風險特徵和逾期天數分組。應收賬款
days past due. The expected credit loss rates are determined based 預期信用損失率根據過往三十六個月信用損
on the debtors’ profiles of accounts receivable over a period of 36 失經驗的債務人狀況釐定，而過往信用損失
months rolling historical credit loss experienced. The historical 率按可能影響債務人付款能力的前瞻性資料
credit loss rates are adjusted for forward looking estimates that 估計作出調整。
may affect the ability of debtors to settle the receivables.

When an accounts receivable is uncollectible and eventually 當應收賬款不能收回並最終註銷，不能收回
written off, the respective uncollectible amount is offset against the 的款額會在應收賬款的信用損失撥備賬戶抵
allowance for expected credit loss account for accounts receivable. 銷，已註銷的款額如日後收回，會記入收支
Subsequent recoveries of amounts previously written off are 結算表本年度開支的貸方。在醫管局採取了
credited against the current year’s expenses in the statement of 所有可能行動追收欠款後，並考慮到當前經
income and expenditure. Accounts receivable are written off after 濟環境，該應收賬款會被註銷。
all possible debt recovery actions have been taken by HA and taking
into account prevailing economic conditions.

(n) Cash and cash equivalents （n） 現金及現金等值

For the purposes of the statement of cash flows, cash and cash 在現金流動報表中所列的現金及現金等值，
equivalents comprise cash in hand, deposits held at call with 包括手持現金、銀行即期存款，以及原來到
banks, and bank deposits with original maturity within three 期日不超過三個月的現金存款。
months.

(o) Impairment of non-financial assets （o） 非金融資產減值
Assets that are subject to depreciation and amortisation are 需作折舊及攤銷的資產當出現有機會不能收
reviewed for impairment whenever events or changes in 回賬面價值的情況時，便須檢討減值狀況。
circumstances indicate that the carrying amount may not be 若資產賬面價值超出可收回價值的數額，會
recoverable. An impairment loss is recognised for the amount by 確認為減值虧損。資產的可收回款額，是按
which the asset’s carrying amount exceeds its recoverable amount. 資產的公允價值減去出售成本與使用價值的
The recoverable amount is the higher of an asset’s fair value less 較高者釐定。
costs of disposal and value in use.

Independent Auditor’s Report and Audited Financial Statements 獨立核數師報告及經審核的財務報表 75