Page 94 - Hospital Authority Annual Report 2019-2020
P. 94
NOTES TO THE FINANCIAL 財務報表附註
STATEMENTS
12. Accounts receivable 12. 應收賬款
The Group and HA 集團及醫管局
At 31 March 2020 At 31 March 2019
HK$’000 HK$’000
2020年3月31日 2019年3月31日
港幣千元 港幣千元
Bills receivable [note 12(a)] 應收賬單［附註12（a）］ 378,900 341,778
Accrued income [note 12(b)] 應計收入［附註12（b）］ 34,516 34,562
413,416 376,340
Less: Allowance for expected credit losses [notes 12(c) and 12(d)] (68,700) (80,089)
減：預期信用損失撥備［附註12（c）及12（d）］
344,716 296,251
(a) Aging analysis of bills receivable is set out below: （a） 應收賬單的賬齡分析如下：
The Group and HA 集團及醫管局
At 31 March 2020 At 31 March 2019
HK$’000 HK$’000
2020年3月31日 2019年3月31日
港幣千元 港幣千元
Within 30 days 30日內 202,431 215,138
Between 31 and 60 days 31至60日 90,305 49,141
Between 61 and 90 days 61至90日 26,047 12,583
Over 90 days 超過90日 60,117 64,916
378,900 341,778
The Group’s policy in respect of patient billing is as follows: 集團有關病人賬單的政策如下：
(i) Patients attending outpatient and accident and emergency （i） 病人到門診診所及急症室求診須於接受
services are required to pay fees before services are performed. 診治前繳付費用。
(ii) Private patients and non-eligible persons are required to pay （ii） 私家病人及非符合資格人士入院時須繳
deposit on admission to hospital. 付訂金。
(iii) Interim bills are sent to patients during hospitalisation. Final （iii） 醫院會向住院病人發出中期賬單。假如
bills are sent if the outstanding amounts have not been settled 病人在出院時未繳付尚欠的費用，醫院
on discharge. 會發出最後賬單通知。
(iv) Administrative charge is imposed on late payments of medical （iv） 就二零零七年七月一日或之後所提供的
fees and charges for medical services provided on or after 醫療服務，若逾期支付費用須另繳行政
1 July 2007. The administrative charge is imposed at 5% of 費。如在賬單發出後60日仍未清繳費
the outstanding fees past due for 60 days from issuance of the 用，會另外徵收欠款 5%作為行政費，
bills, subject to a maximum charge of HK$1,000 for each bill. 每項賬單上限為港幣1,000元；如在賬
An additional 10% of the outstanding fees are imposed if the 單發出後90日仍未清繳費用，則會另外
bills remain outstanding 90 days from issuance of the bills, 徵收欠款10%作為行政費，每項賬單上
subject to a maximum additional charge of HK$10,000 for 限為港幣10,000元。
each bill.
92 Hospital Authority Annual Report 醫院管理局年報 2019-2020
