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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)
(k) Fixed income instruments
Fixed income instruments are classified as held-to-maturity investments
on the basis that the Group has the positive intention and ability to hold
the investments to maturity.
Fixed income instruments are recognised on a trade-date basis and
stated at amortised cost, less any impairment loss recognised to reflect
irrecoverable amounts. The annual amortisation of any discount or
premium on the acquisition of fixed income instruments is aggregated
with other investment income receivable over the term of the
instrument using the effective interest method.
The Group assesses whether there is objective evidence that fixed
income instruments are impaired at each balance sheet date. The
amount of the loss is measured as the difference between the carrying
amount of the fixed income instruments and the present value of
estimated future cash flows, discounted at the original effective interest
rate. The carrying amount of the fixed income instruments is reduced
and the amount of the loss is recognised in the statement of income and
expenditure.
(l) Inventories
Inventor ies, which compr ise drugs, other medical and general
consumable stores, are valued at the lower of cost and net realisable
value. Cost is calculated using the weighted average method. Where
applicable, provision is made for obsolete and slow-moving items.
Inventories are stated net of such provision in the balance sheet. Net
realisable value is determined with reference to the replacement cost.
(m) Accounts receivable
Accounts receivable are recognised initially at fair value and subsequently
measured at amortised cost using the effective interest method, less
provision for impairment. A provision for impairment of accounts
receivable is established when there is objective evidence that the Group
will not be able to collect all amounts due according to the original terms
of the receivables. Significant financial difficulties of the debtor, probability
that the debtor will default or delinquency in payments are considered
indicators that the receivable is impaired. The amount of the provision is
the difference between the carrying amount of the accounts receivable
and the present value of estimated future cash flows, discounted at the
original effective interest rate. The carrying amount of the accounts
receivable is reduced through the use of an allowance account, and the
amount of the loss is recognised as an expense in the statement of
income and expenditure. Decrease in the previously recognised
impairment loss shall be reversed by adjusting the allowance account.
When an accounts receivable is uncollectible and eventually written off,
the respective uncollectible amount is offset against the allowance
account for accounts receivable. Subsequent recoveries of amounts
previously written off are credited against the current year’s expense in
the statement of income and expenditure.
2.
˴ࠅึࠇ݁ഄ
ᚃ
(k)
ո֛ɝࢹʈՈ
ո֛ɝࢹʈՈᓥᗳމܵЇՑಂ˚ٙҳ༟dਿණྠϞ
จʿՈঐɢܵϞϤഃҳ༟ٜЇՑಂ˚f
ո֛ɝࢹʈՈ݊ܲʹ˚Ъމਿʚ˸ᆽႩdԨ˸ᛅ
ቱϓ͉ಯОʊᆽႩ˸ˀ݈ʔ̙ϗΫٙږᕘٙಯ࠽Ը
ࠇඎfϾΪᒅ൯ո֛ɝࢹʈՈ೯͛ٙұϔא๐ᄆdۆ
ึί༈ҳ༟ʈՈٙಂࠢlzd˸ྼყлࢹجၾ༈ධҳ༟
ٙՉ˼Ꮠϗҳ༟ϗɝΥࠇf
ණྠഐၑ˚൙ПϞщ܄ᝈᗇኽᜑͪո֛ɝࢹʈՈึ
ಯ࠽dᑦฦᕘ݊ո֛ɝࢹʈՈٙሪࠦᄆ࠽ʿПࠇ͊Ը
ତږݴඎܲࡡԸྼყࢹଟ൨ତ࠽ٙࢨᕘfո֛ɝࢹ
ʈՈٙሪࠦᄆ࠽Ъ̈ಯ࠽dᑦฦᕘึίϗ˕ഐၑڌᆽ
Ⴉf
(l)
π
πܼ̍ᖹيeՉ˼ᔼᐕʿɓছऊঃۜdܲϓ͉ʿ̙
ᜊତଋ࠽Շ٫ʘ༰Э٫ɝሪfࠇၑϓ͉ࣛԴ̋͜ᛆ̻
ѩ˙όdϞცࠅࣛึ࿁ཀࣛʿऊঃᇠ࿔ٙπЪሪ
௪fί༟ପࠋවڌʕהΐٙπd݊ʊಯ̘ሪ
௪ܝٙಛධf̙ᜊତଋ࠽ɗਞϽಁ౬ϓ͉ᔾ֛f
(m)
Ꮠϗሪಛ
Ꮠϗሪಛ˸ʮlsᄆ࠽ᆽႩdՉܝ˸ྼყлࢹجdܲ
ᛅቱϓ͉࠽ಯ̘ᕸሪᅡ௪ܝᆽႩfϞ܄ᝈᗇኽᜑͪ
ණྠਗ਼ʔঐܲࡡԸૢಛϗΫהϞᏐϗሪಛdᏐϗሪಛ
کึЪ̈ಯ࠽ᅡ௪f˞ಛɛϞࠠɽѢᗭdא˞ಛ
ɛ̙ঐ˞ಛධאཀಂʔ˹ಛdѩൖމᏐϗሪಛЪ
̈ಯ࠽ٙ༦fᅡ௪ಛධ݊Ꮠϗሪಛٙሪࠦᄆ࠽ʿП
ࠇ͊ԸତږݴඎܲࡡԸྼყࢹଟ൨ତ࠽ٙࢨᕘfᏐϗ
ሪಛٙሪࠦᄆ࠽ึл͜௪תሪ˒ಯ࠽dᑦฦᕘίϗ˕
ഐၑڌᆽႩމක˕fۃᆽႩٙᕸሪᕘνಯˇdึί
௪תሪ˒Ъ̈ሜfᏐϗሪಛʔঐϗΫԨ௰ൗ
ቖdʔঐϗΫٙಛᕘึίᏐϗሪಛٙ௪תሪ˒תቖd
ʊൗቖٙಛᕘν˚ܝϗΫdึাɝϗ˕ഐၑڌ͉ϋܓ
ක˕ٙ൲˙f
106 HOSPITAL AUTHORITY ANNUAL REPORT 2012-2013