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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)
(f ) Donations
(Continued)
(ii) Cash donations (Continued)
Non-specified donations for general operating purposes are
recorded as donations in the statement of income and expenditure
upon receipt of cash donations.
(g) Capitalisation of property, plant and equipment
(i)
Effective from 1 December 1991, the following categories of assets
which give rise to economic benefits have been capitalised:
Building projects costing HK$250,000 or more; and
All other assets costing HK$100,000 or more on an individual basis.
The accounting policy for depreciation of property, plant and
equipment is set out in note 2(h).
(ii) For properties which are funded by the Government through HA
but are owned by an ex-subvented governing body, the associated
expendi ture i s charged to the statement of income and
expenditure in the year as incurred. Under the agreements with ex-
subvented governing bodies, the ownership of building projects,
although funded by the Government through HA, is vested with
the governing bodies.
(iii) For expenditure on subsequent improvement to properties the
ownership of which has not been vested with HA, the amount
spent is capitalised only if the improvement does not form part of
the proper ties and can be re-used by HA when re-located.
Otherwise, the expenditure is charged to the statement of income
and expenditure in the year as incurred.
(iv) Expenditure on furniture, fixtures, equipment, motor vehicles and
computer hardware is capital ised (subject to the minimum
expendi ture l imi ts set out in note 2(g) ( i ) above) and the
corresponding amounts are credited to the capital subventions and
capital donations accounts for capital expenditure funded by the
Government and donations respectively.
(v) Property, plant and equipment transferred from the hospitals to HA
at 1 December 1991 was recorded at nil value.
(h) Depreciation
Property, plant and equipment are stated at cost less accumulated
depreciation. Additions represent new or replacement of specific
components of an asset. An asset ’s carrying value is written down
immediately to its recoverable amount if the asset’s carrying amount is
greater than its estimated recoverable amount.
2.
˴ࠅึࠇ݁ഄ
ᚃ
(f )
࣏ᗍ
ᚃ
(ii)
ତږ࣏ᗍᚃ
Ъމɓছᐄ༶ʘٙ͜ڢܸ֛࣏͜ᗍdϗಛ
ࣛΐɝ༈ϋܓʘϗ˕ഐၑڌlzf
(g)
يุeዚኜʿண௪༟͉ʷ
(i)
͟ɓɘɘɓϋɤɚ˜ɓ˚ৎdɨΐᗳ̙੭Ը
ࣖूٙ༟ପʊ༟͉ʷj
൬͜ίಥ࿆
25
ຬʩא˸ɪٙܔጘʈiʿ
˸ࡈйࠇၑd൬͜ίಥ࿆
10
ຬʩא˸ɪٙהϞ
Չ˼༟ପf
يุeዚኜʿண௪ٙұᔚึࠇ݁ഄΐڝൗ
2(h)
f
(ii)
ִ݁͟ீཀᔼ၍҅ᅡಛШ͟ۃпዚ၍طྠ
ኹϞٙৌପdϞᗫක˕˕̈ࣛуাɝϗ˕
ഐၑڌΐЪක˕ɝሪf࣬ኽၾۃпዚ၍ط
ྠٙᙄdܔጘʈᒱ್ִ݊݁͟ீཀᔼ၍
҅ᅡಛdШኹϞᛆ݊᙮Ϟᗫٙ၍طྠf
(iii)
Їڢ͟ᔼ၍҅ኹϞٙيุٙᎇܝҷഛක˕d
̥ࠅҷഛʔϓيุٙɓࡈڝஹʱʿίቋ
ܝ̙Զᔼ၍҅ࠠอԴ͜dϞᗫක˕Ꮠ༟͉ʷf
щۆdϞᗫක˕ึাɝක˕೯͛ٙ༈ϋܓٙϗ
˕ഐၑڌlzf
(iv)
Ոeո֛ༀໄeண௪eӛԓʿཥ໘ٙක
˕Ꮠ༟͉ʷ࣬ኽɪ˖ڝൗ
2(g)(i)
הΐٙ௰Эࠢ
ᕘfϤ༟͉ක˕dึൖ˷ִ݊݁ᅡಛא࣏ᗍᅡ
ಛϾਗ਼Ꮠಛᕘʱйাɝ༟͉пʿ༟͉࣏ᗍ
ٙ൲˙f
(v)
ɓɘɘɓϋɤɚ˜ɓ˚͟ᔼ৫ᔷሜֻᔼ၍҅
ٙيุeዚኜʿண௪˸ೌᄆ࠽ɝሪf
(h)
ұᔚ
يุeዚኜʿண௪ɗܲϓ͉࠽ಯଢ଼ጐұᔚɝሪf
ϋlzᄣ̋˾ڌݔධ༟ପอ̋אһ౬ٙଡ଼f߰༟
ପٙሪࠦᄆ࠽৷Пࠇ̙ϗΫᄆ࠽dՉሪࠦᄆ࠽
ึуࣛಯЇމ̙ϗΫᄆ࠽f
104 HOSPITAL AUTHORITY ANNUAL REPORT 2012-2013