Page 95 - Hospital Authority Annual Report 2019-2020
P. 95
NOTES TO THE FINANCIAL 財務報表附註
STATEMENTS
12. Accounts receivable (Continued) 12. 應收賬款 （續）
(v) Legal action will be instituted for outstanding bills where （v） 集團會就拖欠的賬款按個別情況採取
appropriate. Patients who have financial difficulties may be 法律行動。有經濟困難的病人，集團會
considered for waiver of fees charged. 考慮予以費用減免。
An aging analysis of receivables that are past due but not impaired 逾期但沒有減值的應收賬單的賬齡分析
is as follows: 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
Past due by 逾期：
Within 30 days 30日內 166,717 174,352
Between 31 and 60 days 31至60日 73,234 33,002
Between 61 and 90 days 61至90日 14,336 2,033
Over 90 days 超過90日 8,330 6,771
262,617 216,158
Receivables that are past due but not impaired include outstanding 逾期但沒有減值的應收賬款包括政府部門、
debts to be settled by government departments, charitable 慈善團體或其他機構應償還的欠款，這些應
organisations or other institutions for whom the credit risk 收賬款涉及的信貸風險相對為低。集團並未
associated with these receivables is relatively low. The Group does 持有任何抵押品作抵押。
not hold any collateral over these balances.
(b) Accrued income for hospital fees and charges represent contract （b） 醫院收費的應計收入屬合約資產，當集團在
assets, which are recognised when the Group has provided services 債務人支付代價或費用到期前提供服務便予
before the debtors pay consideration or before payment is due. 確認。
Independent Auditor’s Report and Audited Financial Statements 獨立核數師報告及經審核的財務報表 93
