Page 80 - 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）

(r) Government subvention (Continued) （r） 政府補助 （續）

(iii) The Government allocated HK$10,000,000,000 to HA to （iii） 政府向醫管局撥款港幣10,000,000,000
establish an endowment fund for PPP programmes. The 元設立留本基金，以推行公私營協作計
investment returns of the PPP Endowment Fund, together 劃。公私營協作留本基金的投資回報，
with the remaining balance of the one-off designated funding 連同政府給予醫管局公私營協作計劃
for HA’s PPP programmes as at 31 March 2016 are recognised 的一次性指定撥款於二零一六年三月
as deferred income – PPP Fund. Each year, the amount spent 三十一日的結餘確認為遞延收益 — 公
on the PPP programmes is transferred from deferred income to 私營協作基金。每年，公私營協作計劃
the statement of income and expenditure or deferred income – 的支出款額，如適當，由遞延收益轉
capital subventions as appropriate. Further details of the PPP 調往收支結算表或遞延收益 — 資本補
Fund are set out in note 21(b). 助。有關公私營協作基金的詳情載於
附註21（b）。

(iv) Government subventions that are spent on property, plant （iv） 用於附註2（g）（ii）物業、機器及設備或
and equipment or intangible assets as set out in notes 附註2（h）無形資產支出的政府補助，在
2(g)(ii) and 2(h) respectively are accumulated in deferred 遞延收益項下的資本補助累積。相同金
income under capital subventions, and the corresponding 額會資本化，分別列為物業、機器及設
amounts are capitalised as property, plant and equipment or 備或無形資產。每年，一筆相等於該等
intangible assets respectively. Each year, an amount equal to 資產折舊或攤銷的金額及出售資產的賬
the depreciation or amortisation charge for these assets and net 面淨值會由遞延收益轉調往收支結算表。
book value of assets disposed of is transferred from deferred
income to the statement of income and expenditure.

(s) Translation of foreign currencies （s） 外幣換算

Items included in the financial statements of the Group are 集團財務報表內各個項目均以集團營運時主
measured using the currency of the primary economic environment 要經濟環境的貨幣為計量（「功能貨幣」）。財
in which the Group operates (the “functional currency”). The financial 務報表內呈列的金額以港元為單位，即集團
statements are presented in Hong Kong dollar, which is the Group’s 的功能及呈列貨幣。
functional and presentation currency.

Foreign currency transactions are translated into the functional 外幣交易是根據交易日的匯率將外幣轉換為
currency using the exchange rates prevailing at the transaction 功能貨幣。以外幣為單位的貨幣資產及負
dates. Monetary assets and liabilities denominated in foreign 債，於資產負債表的日期按匯率轉換，透過
currencies are translated at the rates of exchange ruling at the 轉換所得的盈餘及虧損記入收支結算表。
reporting date. Exchange gains and losses are dealt with in the
statement of income and expenditure.

(t) Related parties （t） 關聯人士
Parties are considered to be related to the Group if the party has 與集團關聯的人士，是指直接或間接有能力
the ability, directly or indirectly, to control the Group or exercise 控制集團作出財政及運作決策，或對此深具
significant influence over the Group in making financial and 影響的關聯人士，反之亦然。關聯人士亦包
operating decisions, or vice versa. Related parties also include key 括具權力及有責任規劃、指令及管控集團事
management personnel having authority and responsibility for 務的主要管理人員。
planning, directing and controlling the activities of the Group.

For the purpose of these financial statements, transactions between 就本財務報表之編訂，集團與政府部門、機
the Group and Government departments, agencies or Government 構或政府控制實體之間的交易，除政府與集
controlled entities, other than those transactions that arise in the 團的正常交易外，均視作關聯人士交易。
normal dealings between the Government and the Group, are
considered to be related party transactions.

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