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Notes to the Financial Statements
(Continued)
ৌਕజڌڝൗ
ᚃ
2. Principal accounting policies
(Continued)
(s) Operating leases
Leases in which a significant por tion of the risks and rewards of
ownership are retained by the lessor are classified as operating leases.
Payments made under operating leases (net of any incentives received
from the lessor) are recognised as expenses in the statement of income
and expenditure on a straight line basis over the period of the lease.
(t) Translation of foreign currencies
Items included in the financial statements of the Group are measured
using the currency of the primary economic environment in which the
Group operates (“the functional currency”). The financial statements are
presented in Hong Kong dollar, which is the Group’s functional and
presentation currency.
Foreign currency transactions are translated into the functional currency
using the exchange rates prevailing at the transaction dates. Monetary
assets and liabilities denominated in foreign currencies are translated at
the rates of exchange ruling at the balance sheet date. Exchange gains
and losses are dealt with in the statement of income and expenditure.
(u) Related parties
Parties are considered to be related to the Group if the party has the
ability, directly or indirectly, to control the Group or exercise significant
influence over the Group in making financial and operating decisions, or
vice versa. Related parties also include key management personnel
having authority and responsibility for planning, directing and controlling
the activities of the Group.
For the purpose of these financial statements, transactions between the
Group and Government depar tments, agencies or Government
controlled entities, other than those transactions such as the payment of
rent and rates, fees etc. that arise in the normal dealings between the
Government and the Group, are considered to be related par ty
transactions.
3. Financial riskmanagement
(a) Financial risk factors
The Group’s activities of providing healthcare services to patients, the
administration of drugs, the employment of a large workforce and the
investment activities are primary areas of financial risks being mitigated
by the Group’s f inancial r isk management process. The Group’s
underlying principles of financial risk management are to transfer the
cost of financial risks of significant level through insurance with a
diversity of insurers, to self insure for the operational risks and to comply
with regulatory insurance requirements as an employer and owner of a
motor fleet.
2.
˴ࠅึࠇ݁ഄ
ᚃ
(s)
ᐄ༶ॡ༣
νϞᗫॡ༣ٙɽʱࠬᎈʿኹϞᛆΫజᓥ̈ॡɛה
Ϟdѩʱᗳމᐄ༶ॡ༣f࣬ኽᐄ༶ॡ༣ה˕˹ٙಛධ
ಯ̘̈ॡɛഗʚٙОᎴܲॡ༣ϋಂ˸ٜᇞ˙ό
ϗ˕ഐၑڌᆽႩf
(t)
̮࿆౬ၑ
ණྠৌਕజڌlzࡈධͦѩ˸ණྠᐄ༶ࣛ˴ࠅᐑ
ྤ࿆ٙމࠇඎ̌ঐ࿆fৌਕజڌlzяΐٙږ
ᕘ˸ಥʩމఊЗdуණྠٙ̌ঐʿяΐ࿆f
̮࿆ʹ݊࣬ኽʹ˚ٙිଟਗ਼̮࿆ᔷ౬މ̌ঐ
࿆f˸̮࿆މఊЗ࿆ٙ༟ପʿࠋවd༟ପࠋවڌ
ٙ˚ಂܲිଟᔷ౬dீཀᔷ౬הٙޮቱʿᑦฦাɝ
ϗ˕ഐၑڌf
(u)
ᗫᑌɛɻ
ၾණྠᗫᑌٙɛɻdܸٜ݊ટאගટϞঐɢછՓණྠ
Ъ̈ৌ݁ʿ༶ЪӔഄdא࿁ϤଉՈᅂᚤٙᗫᑌɛɻd
ˀʘ͵್fᗫᑌɛɻ͵ܼ̍ՈᛆɢʿϞபྌeܸ
˿ʿ၍છණྠԫਕٙ˴ࠅ၍ଣɛࡰf
ఱ͉ৌਕజڌʘᇜࠈdණྠၾִ݁ژeዚאִ݁
છՓྼʘගٙʹdৰִ݁ၾණྠ͍ٙ੬ʹν˕
˹ॡږeࢨჵʿ൬͜ഃ̮dѩൖЪᗫᑌɛɻʹf
3.
ৌਕࠬᎈ၍ଣ
(a)
ৌਕࠬᎈΪ९
ණྠהආБٙԫਕνމषɛԶᔼᐕਕe၍ଣᖹ
يe྇͜ᕼɽᔖࡰඟͼʿҳ༟ݺਗഃdѩ݊˴ࠅٙৌ
ਕࠬᎈԸ๕dఱவԬࠬᎈආБৌਕ၍ଣ̙ਗ਼ࠬᎈಯ
Эfණྠৌਕࠬᎈ၍ଣٙ˴ࠅࡡۆd݊ீཀΣʔΝڭ
ᎈʮ̡ᒅ൯ڭᎈʿІБוڭ༶Ъࠬᎈdਗ਼ࠠɽࠬᎈϾ
ኬߧٙৌ݁൬͜ᔷd˸ʿЪމ྇˴ʿኹϞԓඟٙዚ
፭ςධڭᎈ၍ૢ˖f
109
醫院管理局年報
2012-2013