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Independent Auditor's Report and Audited Financial Statements
獨立核數師報告及經審查的財務報表
Notes to the Financial Statements
ৌਕజڌڝൗ
1. TheHospital Authority
(a) Background
The Hospital Authority (“HA”) and its subsidiaries are collectively referred
to as the “Group” in the consolidated financial statements. HA is a
statutory body established in Hong Kong on 1 December 1990 under
the Hospital Authority Ordinance (Cap.113). The Hospital Authority
Ordinance provides HA with the powers to manage and control the
delivery of public hospital services in Hong Kong. Under the Hospital
Authority Ordinance, HA is responsible amongst other matters for the
following:
• advising the Government of the Hong Kong Special Administrative
Region (the “Government”) of the needs of the public for hospital
services and of the resources required to meet those needs;
• managing and developing the public hospital system;
• recommending to the Secretary for Food and Health appropriate
policies on fees for the use of hospital services by the public;
• establishing public hospitals; and
• promoting, assisting and taking part in education and training of HA
staff and research relating to hospital services.
Pursuant to Section 5(a) of the Hospital Authority Ordinance, an agreement
was entered into between the Government and HA on 3 June 2011
(“Agreement”), under which the Government and HA agreed that HA shall
be responsible for managing and controlling the government lands and
the hospitals, clinics, facilities, buildings and premises established thereon
(as set out in Annex A of the Agreement and referred to as “Properties”), as
well as the facilities and amenities (as set out in Annex B of the Agreement)
that may be provided on the Properties. The ownership of the Properties
continues to be held by the Government.
HA has also entered into agreements with the individual governing
bodies of the ex-subvented hospitals which allowed HA to assume
ownership of some operating assets as at 1 December 1991 and to
manage and control other assets, the ownership of which remains with
the individual governing bodies.
As a result, HA has assumed responsibility for the management of the
public hospital operations since 1 December 1991. Also, all operating
and capital commitments outstanding as at 1 December 1991 were
assumed by HA, except for the capital works projects funded under the
Capital Works Reserve Fund of the Government.
As part of the Government’s healthcare reform plan, HA has taken over
the management and operation of all general outpatient clinics
(“GOPCs”) from the Department of Health by July 2003. Under the
arrangement, the title and ownership in respect of the related operating
assets of the GOPCs were retrospectively transferred to HA in July 2003
after receiving formal approval from the Government in June 2006. These
assets were transferred at nil value.
1.
ᔼ৫၍ଣ҅
(a)
ߠ౻
ίၝΥৌਕజڌʕdᔼ৫၍ଣ҅ᔼ၍҅ʿՉڝ᙮
ዚ୕၈މණྠfᔼ၍҅ɓɘɘཧϋɤɚ˜ɓ˚
࣬ኽᔼ৫၍ଣ҅ૢԷୋ
113
ϓͭމج֛ྠf
ᔼ৫၍ଣ҅ૢԷረʚᔼ၍҅၍ଣʿ၍࠰ಥʮͭᔼ
৫ਕٙᛆɢf࣬ኽᔼ৫၍ଣ҅ૢԷdᔼ၍҅ٙ˴
ࠅʈЪνɨj
•
ఱʮ࿁ᔼ৫ਕʘცӋʿהცʘ༟๕dΣ࠰ಥ
तਜִִ݁݁ԶจԈi
•
၍ଣʿ೯࢝ʮͭᔼ৫ӻ୕i
•
ఱʮԴ͜ᔼ৫ਕᖮ˹ٙ൬͜dΣي
ʿ㠛͛҅҅ڗܔᙄܦٙ݁ഄi
•
ணͭʮͭᔼ৫iʿ
•
ڮආeпʿਞၾϞᗫᔼ৫ਕٙԃdࡰ
ʈʿ߅f
࣬ኽᔼ৫၍ଣ҅ૢԷୋ
5(a)
ૢdִ݁ၾᔼ၍҅ίɚཧ
ɓɓϋʬ˜ɧ˚༺ϓᙄᙄdᕐ˙Νจ͟ᔼ၍
҅၍ଣʿ၍Ϟᗫִٙ݁ɺήʿܔՉɪٙᔼ৫eൢ
הeண݄eܔጘيʿᅽρܲᙄڝ
A
ה༱୕၈ي
ุd˸ʿيุlzٙண݄ձண௪ܲᙄڝ
B
ה
༱dيุٙኹϞᛆʥᓥִ݁הϞf
ᔼ၍҅͵ၾࡈйۃпᔼ৫ٙ၍طዚ༺ϓᙄd࢙
ᔼ၍҅ɓɘɘɓϋɤɚ˜ɓ˚ટϗɓԬᐄ༶༟ପ
ٙኹϞᛆd˸ʿ၍ଣձ၍Չ˼ኹϞᛆʥ᙮ࡈй၍
طዚٙ༟ପf
ΪϤdᔼ၍҅͟ɓɘɘɓϋɤɚ˜ɓ˚ৎΌࠦוዄה
Ϟᔼ৫༶Ъٙ၍ଣfϤ̮dৰִ݁͟ਿ͉ʈᎷ௪ਿ
ږᅡಛٙਿ͉ʈࠇྌ̮d࿁ɓɘɘɓϋɤɚ˜ɓ
˚ʥ͊ҁϓٙהϞᐄ༶ʿ༟͉וዄd͵͟ᔼ၍҅ࠋ
பf
Ъމִ݁ٙᔼᐕҷࠧࠇྌٙɓʱdᔼ၍҅͟ɚཧཧ
ɧϋɖ˜ৎટ၍㠛͛הϞ౷ஷ߅ژൢൢהf࣬ኽτ
રdவԬ౷ஷ߅ژൢൢהᗫᐄ༶༟ପʘุᛆʿኹϞ
ᛆ͟ɚཧཧɧϋɖ˜ৎᔷᜫʚᔼ၍҅dִ͍݁ٙόҭ
ࡘɚཧཧʬϋʬ˜೯̈dϞᗫ༟ପ˸ೌᄆ࠽ᔷᜫf
98 HOSPITAL AUTHORITY ANNUAL REPORT 2012-2013