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Notes to the Financial Statements
(Continued)
ৌਕజڌڝൗ
ᚃ
2. Principal accounting policies
(Continued)
(n) Cash and cash equivalents
For the purposes of the cash flow statement, cash and cash equivalents
comprise cash in hand, deposits held at call with banks, and cash
investments with a maturity of three months or less from the date of
investment.
(o) Impairment of non-financial assets
Assets that are subject to amortisation are reviewed for impairment
whenever events or changes in circumstances indicate that the carrying
amount may not be recoverable. An impairment loss is recognised for
the amount by which the asset’s carrying amount exceeds its recoverable
amount. The recoverable amount is the higher of an asset’s fair value less
costs to sell and value in use.
(p) Provisions and contingent liabilities
Provisions are recognised when the Group has a present legal or
constructive obligation as a result of past events, it is probable that an
outflow of resources will be required to settle the obligation, and a
reliable estimate of the amount can be made. Where the Group expects
a provision to be reimbursed, for example under an insurance contract,
the reimbursement is recognised as a separate asset but only when the
reimbursement is virtually certain.
Where it is not probable that an outflow of economic benefits will be
required, or the amount cannot be estimated reliably, the obligation is
disclosed as a contingent liability, unless the probability of outflow of
economic benefits is remote. A contingent l iabi l ity is a possible
obligation that arises from past events and whose existence will only be
confirmed by the occurrence or non-occurrence of one or more
uncertain future events not wholly within the control of the Group.
(q) Employee benefits
(i)
Retirement benefits costs
Payments to the Group’s defined contribution retirement benefit
plans are charged as an expense as they fall due. Payments made to
the Mandatory Provident Fund Scheme are dealt with as payments
to defined contribution plans where the Group’s obligations under
the schemes are equivalent to those ar i s ing in a def ined
contribution retirement benefit plan. The retirement benefit costs
charged in the statement of income and expenditure represent the
contributions payable in respect of the current year to the Group’s
defined contribution retirement benefit plan and the Mandatory
Provident Fund Scheme.
2.
˴ࠅึࠇ݁ഄ
ᚃ
(n)
ତږʿତږഃ࠽
ίତږݴਗజڌʕהΐٙତږʿତږഃ࠽dܼ̍˓ܵ
ତږeვБуಂπಛd˸ʿІҳ༟˚ಂৎɧࡈ˜אʔ
ԑɧࡈ˜Ցಂٙତږҳ༟f
(o)
ڢৌਕ༟ପಯ࠽
ცЪᛅቖٙ༟ପ̈ତϞዚึʔঐϗΫሪࠦᄆ࠽ٙઋ
رࣛdکᏨীಯ࠽ًرf߰༟ପሪࠦᄆ࠽൴̙̈ϗ
Ϋᄆ࠽ٙᅰᕘdᏐᆽႩމಯ࠽ᑦฦf༟ପ̙ٙϗΫಛ
ᕘd݊ܲ༟ପٙʮlsᄆ࠽ಯ̘̈ਯϓ͉ၾԴ͜ᄆ࠽ٙ
༰৷٫ᔾ֛f
(p)
ᅡ௪ʿא್ࠋව
ණྠΪཀֻԫϾߧͦۃࠋϞجܛאપ֛ʘபd
ίᄵБவධபࣛϞ̙ঐኬߧ༟๕ݴ̈dϾऒʿږᕘ
͵ঐ̙ቦήЪ̈Пඎdᅡ௪کึʚ˸ᆽႩfණྠཫ
ಂᅡ௪ึᐏ೯ᒔdԷνաڭᎈΥߒڭღdίಛᕘٵ֛
ᐏ೯ᒔࣛdϞᗫಛᕘึЪމዹͭ༟ପʚ˸ᆽႩf
ࡊࣖूݴ̈͊ঐٵ֛dא͊ঐ̙ቦήПඎϞᗫږ
ᕘdۆϞᗫபึ˸א್ࠋවҖόמᚣdৰڢࣖ
ूݴ̙̈ٙঐЭfא್ࠋව݊Ϊཀֻԫˏߧٙ
̙ঐபdՉπί՟ӔɓධאεධڢΌ͟ණྠછՓ
ٙ͊Ըʔٵ֛ԫʘ೯͛ၾщf
(q)
྇ࡰ၅л
(i)
ৗ;၅лක˕
ණྠ˹ʚޢ֛Զಛৗ;၅лࠇྌٙಛධdՑಂ
ࣛึ˸ක˕ɝሪfΣ੶ՓʮጐږࠇྌהЪٙ
ԶಛdึЪމΣޢ֛ԶಛࠇྌԶಛஈଣdණྠ
வԬࠇྌהࠋٙபdഃΝޢ֛Զಛৗ;
၅лࠇྌהࠋٙபfাɝϗ˕ഐၑڌʕٙৗ
;၅лක˕d˾ڌ༈ϋܓණྠΣޢ֛Զಛৗ;
၅лࠇྌʿ੶ՓʮጐږࠇྌהЪٙԶಛf
107
醫院管理局年報
2012-2013