基本HTML版本
Notes to the Financial Statements
(Continued)
ৌਕజڌڝൗ
ᚃ
2. Principal accounting policies
(Continued)
(h) Depreciation
(Continued)
The historical cost of assets acquired and the value of donated assets
received by the Group since 1 December 1991 are depreciated using the
straight-line method over the expected useful lives of the assets as
follows:
Leasehold improvements
ॡ༣يุༀࡌ
Over the life of the lease to which the improvement relates
࣬ኽॡ༣ʘϋಂ
Buildings
ܔጘي
20 - 50 years
ϋ
Furniture, fixtures and equipment
Ոeո֛ༀໄʿண௪
3 - 10 years
ϋ
Motor vehicles
ӛԓ
5 - 7 years
ϋ
Computer equipment
ཥ໘ண௪
3 - 6 years
ϋ
The residual values and useful lives of assets are reviewed and adjusted, if
appropriate, at each balance sheet date.
The gain or loss arising from disposal or retirement of an asset is
determined as the difference between the sales proceeds and the
carrying amount of the asset and is recognised in the statement of
income and expenditure.
Capital expenditure in progress is not depreciated until the asset is
placed into commission.
(i) Intangible assets
Computer software and systems including related development costs
costing HK$250,000 or more each, which give rise to economic benefits
are capitalised as intangible assets. Intangible assets are stated at cost
less accumulated amortisation and are amortised on a straight line basis
over the estimated useful lives of one to three years.
(j) Placement with the Hong Kong Monetary Authority
HA has designated the placement with the Hong Kong Monetary
Authority (“HKMA”) as a “financial asset at fair value through profit or loss”.
HA determines the classi f ication of its f inancial assets at initial
recognition, and such classification depends on the purpose for which
the financial assets were acquired. Financial assets carried at fair value
through profit or loss are initially recognised at fair value and transaction
costs are expensed to the statement of income and expenditure.
Financial assets are derecognised when the rights to receive cash flows
have expi red or have been transfer red and HA has transfer red
substantially all risks and rewards of ownership. Financial assets at fair
value through profit or loss are subsequently carried at fair value.
2.
˴ࠅึࠇ݁ഄ
ᚃ
(h)
ұᔚ
ᚃ
ණྠІɓɘɘɓϋɤɚ˜ɓ˚ৎה՟ٙ༟ପٙࡡ࠽
ϓ͉א࣏ᗍ༟ପٙᄆ࠽d݊ܲ༟ପٙཫࠇ̙Դ͜ϋಂ
˸ٜᇞجࠇၑұᔚνɨj
νϞცࠅd༟ପٙ௵ቱᄆ࠽ʿ̙Դ͜ϋಂึίഐၑ˚
ЪᏨীʿࡌࠈf
༟ପ̈ਯאʔΎԴ͜הପ͛ʘޮᑦ˸Չ̈ਯᄆʿ༟ପ
ʘሪࠦᄆ࠽ʘࢨᕘࠇɝϗ˕ഐၑڌlzf
͊ҁϓٙ༟͉ක˕ί༟ପ઼͜ۃʔұᔚf
(i)
ೌҖ༟ପ
൬͜ίಥ࿆
25
ຬʩא˸ɪ̙੭Ըࣖूٙཥ໘ழ
ʿӻ୕ஹක೯൬͜dʊ༟͉ʷΐމೌҖ༟ପfೌҖ༟
ପɗܲϓ͉࠽ಯଢ଼ጐᛅቖΐ̈d˸ʿܲ༟ପɓЇɧϋ
ٙཫࠇ̙Դ͜ϋಂ˸ٜᇞجࠇၑᛅቖf
(j)
࠰ಥږፄ၍ଣ҅πಛ
ᔼ၍ܸ֛҅࠰ಥږፄ၍ଣ҅ږ၍҅πಛމܲʮ
lsᄆ࠽ΐሪʿίฦूஈଣʘৌਕ༟ପfᔼ၍҅ί௰
ڋᆽႩՉৌਕ༟ପࣛӔ֛ՉʱᗳdϾϞᗫʱᗳൖ˷ᐏ
՟༈ৌਕ༟ପٙͦٙfܲʮlsᄆ࠽ΐሪʿίฦूஈଣ
ʘৌਕ༟ପ௰ڋ˸ʮlsᄆ࠽ᆽႩdϾʹϓ͉ึাɝ
ϗ˕ഐၑڌfϗ՟ତږݴඎٙᛆлʊՑಂאʊᔷ
ᜫdԨ˲ᔼ၍҅ʊྼሯɪਗ਼הϞࠬᎈձజཇٙኹϞᛆ
ʊᔷᜫࣛdکึ˟ᆽႩ༈ৌਕ༟ପfܲʮlsᄆ࠽ΐ
ሪʿίฦूஈଣʘৌਕ༟ପՉܝܲʮlsᄆ࠽ΐሪf
105
醫院管理局年報
2012-2013