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Notes to the Financial Statements
(Continued)
ৌਕజڌڝൗ
ᚃ
2. Principal accounting policies
The principal accounting policies applied in the preparation of the
consolidated financial statements are set out below. These policies have
been consistently applied to both years presented, unless otherwise
stated.
(a) Basis of presentation
The financial statements have been prepared in accordance with Hong
Kong Financial Reporting Standards (“HKFRSs”) issued by the Hong Kong
Institute of Certified Public Accountants (“HKICPA”) as appropriate to
Government subvented and not-for-profit organisations. They have been
prepared under the historical cost convention, as modified by the
revaluation of certain financial assets which are stated at fair value.
The preparation of financial statements in conformity with HKFRSs
requires the use of certain critical accounting estimates. It also requires
management to exercise its judgment in the process of applying HA’s
accounting policies. The areas involving a higher degree of judgment or
complexity, or areas where assumptions and estimates are significant to
the financial statements are disclosed in note 4.
(b) Basis of consolidation
The f inancial statements of the Group include the income and
expenditure of the Head Office, subsidiaries, all Hospitals, Specialist
Clinics, General Outpatient Clinics and other institutions under its
management and control made up to 31 March 2013.
The financial statements reflect the recorded book values of those assets
owned and the liabilities assumed by the Group. Those assets under the
management and control of HA, but not owned by HA, are not
accounted for in these financial statements.
(c) Subsidiaries
Subsidiaries are entities over which the Group has the power to govern
the financial and operating policies. Subsidiaries are fully consolidated
from the date that control is transferred to the Group. They are de-
consolidated from the date that control ceases.
Intra-group transactions, balances and unrealised gains on transactions
within the Group have been eliminated on consolidation. Unrealised
losses are also eliminated unless the transaction provides evidence of an
impairment of the assets transferred. The accounting policies of the
subsidiaries are consistent with the accounting policies adopted by the
Group.
2.
˴ࠅึࠇ݁ഄ
ᇜႡၝΥৌਕజڌהٙ͜˴ࠅึࠇ݁ഄΐࠑνɨdৰ
ڢ̤ЪႭdவԬ݁ഄɓ͜яΐɚཧɓɚʿɚཧ
ɓɧϋٙᅰοf
(a)
яజʘਿ
͉ৌਕజڌ݊ܲ࠰ಥึࠇࢪʮึה೯̈ቇִ݁͜
пʿڢϳлዚٙ࠰ಥৌਕజѓۆd˸ʿ࣬ኽ
࿕ٙ͜ࡡ࠽ϓ͉جᇜႡdϾݔԬ˸ʮlsᄆ࠽ΐ̈ٙৌ
ਕ༟ପึཀࠠอП࠽ϾЪሜf
࣬ኽ࠰ಥৌਕజѓۆהᇜႡٙৌਕజڌdცમ͜
߰ʍᗫᒟٙึࠇПࠇdԨࠅӋ၍ଣᄴίᏐ͜Չึࠇ݁
ഄٙཀʕdЪ̈кᓙfცࠅ༰ɽкᓙא༰މልᕏd
אϞᗫணʿПࠇ࿁ৌਕజڌϞࠠࠅᅂᚤٙධͦd
ڝൗ
4
מᚣf
(b)
ၝΥяΐʘਿ
ණྠٙৌਕజڌܼ̍࿚Їɚཧɓɧϋɧ˜ɧɤɓ˚ʘ
ৌ݁ϋܓlz͟Չ၍ଣʿ၍ٙᐼ፬ԫஈeڝ᙮ዚe
הϞᔼ৫eਖ਼߅ൢהe౷ஷ߅ژൢൢהʿՉ˼ዚٙ
ϗɝձ˕̈f
͉ৌਕజڌˀ݈ණྠהኹϞʘ༟ପʿהוዄʘࠋවٙ
Ϟߏሪࠦ࠽f͟ᔼ၍҅၍ଣʿ၍dШԨڢ͟ᔼ၍
҅הኹϞٙ༟ପdԨ͊ΐɝ͉ৌਕజڌlzf
(c)
ڝ᙮ዚ
ڝ᙮ዚމණྠ࿁Չৌ݁ʿᐄ༶݁ഄՈ၍છᛆٙྼ
dίණྠટ၍ڝ᙮ዚʘ˚dڝ᙮ዚၾණྠٙৌ
ਕ༟ࣘึЪၝΥяΐdණྠ࿁ڝ᙮ዚٙ၍છᛆ
˟dکʔึЪၝΥяΐf
ණྠlzዚʘගٙʹeഐቱʿ͊ྼତʘʹϗूd
ίၝΥяΐܝʊಯৰd͊ྼତʘᑦฦ͵ʊಯৰdৰڢ
ʹঐԶᗇהᔷٙ༟ପϞঃฦfڝ᙮ዚٙึ
ࠇ݁ഄၾණྠમٙ͜ึࠇ݁ഄɓߧf
101
醫院管理局年報
2012-2013