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Notes to the Financial Statements
(Continued)
ৌਕజڌڝൗ
ᚃ
2. Principal accounting policies
(Continued)
(e) Recognition of income
(Continued)
Designated donations are recognised as income when the amounts have
been received or are receivable from the donors and the related
expenditure is charged to the statement of income and expenditure.
Other donation income is recognised upon receipt of non-designated
cash or donations-in-kind not meeting the capitalisation policy of
property, plant and equipment or intangible assets as set out in note 2(g)
(i) and note 2(i) respectively.
Transfers from the designated donation fund are recognised when the
designated donation fund is utilised and the expenditure 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.
Transfers from capital subventions and capital donations are recognised
when depreciation or amortisation and net book value of assets disposed
are charged to the statement of income and expenditure.
Investment income from fixed income instruments is recognised as set
out in note 2(k).
Investment income from bank deposits is recognised on a time
proportion basis using the effective interest method.
(f ) Donations
(i)
Donated assets
Properties, computer software and systems donated to the Group
with a value below HK$250,000 each and other donated assets with
a value below HK$100,000 each are recorded as income and
expenditure in the year of receipt of the assets.
Properties, computer software and systems donated to the Group
with a value of HK$250,000 or more each and other donated assets
with a value of HK$100,000 or more each are capitalised on receipt
of assets according to the policy set out in note 2(g)(i) and note 2(i).
The amount of the donated assets is credited to the capital
donations account. Each year, an amount equal to the depreciation
or amortisation charge for these assets and the net book value of
assets disposed is transferred from the capital donations account
and credited to the statement of income and expenditure.
(ii) Cash donations
Cash donations for specific use as prescribed by the donor are
accounted for in the designated donation fund. When the fund is
utilised and spent for expenditure not meeting the capitalisation
policy as set out in note 2(g)(i) or note 2(i), they are accounted for as
expenditure of the designated donation fund and, in the case of
capital expenditure, in accordance with the policy for donated
assets outlined above.
2.
˴ࠅึࠇ݁ഄ
ᚃ
(e)
ϗɝʘᆽႩ
ᚃ
ܸ֛࣏͜ᗍϗɝϗಛאᏐϗಛʿϞᗫක˕ʊাɝ
ϗ˕ഐၑڌlzࣛᆽႩfՉ˼࣏ᗍϗɝટᐏڢܸ֛͜
ʘତږאʔୌΥڝൗ
(2)(g)(i)
يุeዚኜʿண௪א
ڝൗ
2(i)
ೌҖ༟ପ༟͉ʷ֛ٙྼي࣏ᗍࣛᆽႩf
ܸ֛࣏͜ᗍʘᔷሜdԴ͜༈ܸ֛࣏͜ಛϾ༈˕
̈ԨʔୌΥڝൗ
(2)(g)(i)
يุeዚኜʿண௪אڝൗ
2(i)
ೌҖ༟ପ༟͉ʷ֛ࣛᆽႩf
༟͉пʿ༟͉࣏ᗍʘᔷሜd༟ପұᔚאᛅቖʿ̈
ਯ༟ପٙሪࠦଋ࠽ࠇɝϗ˕ഐၑڌࣛᆽႩf
ԸІո֛ɝࢹʈՈٙҳ༟ϗूܲڝൗ
2(k)
ٙ˙όᆽႩf
ԸІვБπಛʘҳ༟ϗूમ͜ྼყлࢹجܲࣛගˢԷ
ɝሪf
(f )
࣏ᗍ
(i)
࣏ᗍ༟ପ
࣏ᗍʚණྠϾӊධᄆ࠽ˇಥ࿆
25
ຬʩٙي
ุeཥ໘ழʿӻ୕d˸ʿՉ˼ӊධᄆ࠽ˇ
ಥ࿆
10
ຬʩ࣏ٙᗍ༟ପdϗ՟ࣛί༈ϋܓʘ
ϗ˕ሪͦlzাሪf
࣏ᗍʚණྠϾӊධᄆ࠽ಥ࿆
25
ຬʩא˸ɪٙي
ุeཥ໘ழʿ࣏ᗍd˸ʿՉ˼ӊධᄆ࠽ಥ࿆
10
ຬʩא˸ɪ࣏ٙᗍ༟ପdܲڝൗ
2(g)(i)
ʿڝൗ
2(i)
הΐٙ݁ഄdϗ՟ࣛ༟͉ʷf࣏ᗍ༟ପٙ
ږᕘึাɝ༟͉࣏ᗍٙ൲˙fӊϋdɓഅഃ
வԬ༟ପұᔚאᛅቖٙږᕘʿ̈ਯ༟ପٙሪ
ࠦଋ࠽͟༟͉࣏ᗍᔷሜֻϗ˕ഐၑڌٙ൲˙f
(ii)
ତږ࣏ᗍ
࣏͟ᗍɛܸ֛ٙ͜ତږ࣏ᗍึΐɝɓࡈܸ֛
࣏ᗍਿږf༟ږٙ༶͜ʿ˕̈ʔୌΥڝൗ
2(g)(i)
אڝൗ
2(i)
ٙ༟͉ʷ֛dึΐɝ༈ܸ֛
ਿږٙක˕ሪͦlzdЇ༟͉ක˕ۆ࣬ኽɪࠑ
࣏ᗍ༟ପٙ݁ഄஈଣf
103
醫院管理局年報
2012-2013