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Notes to the Financial Statements
(Continued)
ৌਕజڌڝൗ
ᚃ
Independent Auditor's Report and Audited Financial Statements
獨立核數師報告及經審查的財務報表
2. Principal accounting policies
(Continued)
(c) Subsidiaries
(Continued)
At 31 March 2013, the principal subsidiaries of HA comprise:
Name
Τ၈
Principal activities
˴ࠅุਕ
Place of
incorporation/
operation
ൗ̅ϓͭŊᐄ༶ήᓃ
Effective percentage
directly held by the
Group
ණྠٜટܵϞٙϞࣖ
΅ᕘ
HACM Limited
(limited by guarantee)
ᔼ৫၍ଣ҅ʕᔼᖹਕϞࠢʮ̡
ዄڭϞࠢʮ̡
To steer the development and delivery of
Chinese medicine services
ྌʕᔼᖹਕٙ೯࢝ၾԶᏐ
Hong Kong
࠰ಥ
100
eHR HK Limited
(limited by guarantee)
ዄڭϞࠢʮ̡
To act as a custodian to hold, maintain
and license the intellectual property rights
and assets related to eHR programme
Ъމڭ၍ɛdܵϞeڭ၍ʿतϞᗫཥ
ɿੰাʝஷӻ୕ࠇྌٙٝᗆପᛆʿ
༟ପ
Hong Kong
࠰ಥ
100
(d) Adoption of new / revised HKFRSs
The HKICPA has issued a number of new / revised HKFRSs, including
interpretations, amendments or improvements to the existing standards,
which become effective in the current period. These new / revised
HKFRSs are not applicable to the Group and have no effect on the
Group’s financial statements.
The HKICPA has also issued a number of new / revised HKFRSs which are
effective for accounting period beginning on or after 1 April 2013. The
Group has not early adopted these new / revised HKFRSs in the financial
statements for the year ended 31 March 2013. The Group is in process of
making an assessment but is not yet in a position to quantify the impact
of these new / revised HKFRSs on its results of operations and financial
position.
(e) Recognition of income
Recurrent subvention is recognised on an accruals basis. Non-recurrent
subvention that is spent on expenditure which does not meet the
capitalisation policy of property, plant and equipment or intangible
assets as set out in note 2(g)(i) and note 2(i) respectively are recognised
when the related expenditure is incurred.
Hospital / clinic fees and charges are recognised when services are
provided.
2.
˴ࠅึࠇ݁ഄ
ᚃ
(c)
ڝ᙮ዚ
ᚃ
ίɚཧɓɧϋɧ˜ɧɤɓ˚dᔼ၍҅ٙ˴ࠅڝ᙮ዚ
Ϟj
(d)
મ͜อࠈŊࡌࠈٙ࠰ಥৌਕజѓ
ۆ
࠰ಥึࠇࢪʮึ̺əεධίϤಂග͛ࣖٙอࠈŊ
ࡌࠈٙ࠰ಥৌਕజѓۆdܼ̍࿁ତϞۆٙ༕
ᙑeࡌࠈאҷԄfவԬอࠈŊࡌࠈٙ࠰ಥৌਕజ
ѓۆԨʔቇ͜ණྠd࿁ණྠٙৌਕజڌԨೌᅂ
ᚤf
࠰ಥึࠇࢪʮึ͵̺əεධίɚཧɓɧϋ̬˜ɓ˚
אʘܝකٙึࠇಂ͛ࣖʘอࠈŊࡌࠈٙ࠰ಥৌ
ਕజѓۆfණྠί࿚Їɚཧɓɧϋɧ˜ɧɤɓ˚
˟ٙৌਕజڌԨӚϞϘમ͜வԬอࠈŊࡌࠈʘ
࠰ಥৌਕజѓۆfණྠତ͍Ъ̈൙ПdШତί֠
̙͊ඎʷவԬอࠈŊࡌࠈۆ࿁ණྠᐄ༶ഐ؈ʿৌ
ਕًرٙᅂᚤf
(e)
ϗɝʘᆽႩ
੬пd˸ᛆப೯͛ՓࡡۆᆽႩf͜ʔୌΥڝ
ൗ
2(g)(i)
يุeዚኜʿண௪אڝൗ
2(i)
ೌҖ༟ପ༟͉ʷ
֛ٙڢ੬пdۆϞᗫ൬͜೯͛ࣛᆽႩf
ᔼ৫Ŋൢᐕהϗ൬ԶਕࣛᆽႩf
102 HOSPITAL AUTHORITY ANNUAL REPORT 2012-2013