Page 124 - HA_AR_2013_en

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
11 Accounts receivable (Continued)
The Group’s policy in respect of patient billing is as follows:
(i) Patients attending outpatient and accident and emergency services
are required to pay fees before services are performed.
(ii) Private patients and non-eligible persons are required to pay
deposit on admission to hospital.
(iii) Interim bills are sent to patients during hospitalisation. Final bills are
sent i f the outstanding amounts have not been settled on
discharge.
(iv) Administrative charge is imposed on late payments of medical fees
and charges for medical services provided on or after 1 July 2007.
The administrative charge is imposed at 5% of the outstanding fees
overdue for 60 days from issuance of the bi l ls, subject to a
maximum charge of HK$1,000 for each bill. An additional 10% of
the outstanding fees are imposed if the bills remain outstanding 90
days from issuance of the bills, subject to a maximum additional
charge of HK$10,000 for each bill.
(v) Legal action wi l l be instituted for outstanding bi l ls where
appropriate. Patients who have financial difficulties may be
considered for waiver of fees charged.
An aging analysis of receivables that are past due but not impaired is as
follows:
The Group and HA
ණྠʿᔼ၍҅
At 31 March 2013
HK$’000
2013 ϋ 3 ˜ 31 ˚
ಥ࿆ɷʩ
At 31 March 2012
HK$’000
2012 ϋ 3 ˜ 31 ˚
ಥ࿆ɷʩ
Past due by: ཀಂj
Below 30 days 30 ˚˸ɨ 98,404 93,032
Between 31 and 60 days 31 Ї 60 ˚ 43,015 38,003
Between 61 and 90 days 61 Ї 90 ˚ 29,228 16,635
Over 90 days ൴ཀ 90 ˚ 35,310 56,856
205,957 204,526
Receivables that are past due but not impaired include outstanding
debt s to be set t led by government depar tment s , char i table
organisations or other institutions for whom the credit risk associated
with these receivables is relatively low. The Group does not hold any
collateral over these balances.
11 Ꮠϗሪಛ€ᚃ
ණྠϞᗫषɛሪఊٙ݁ഄνɨj
(i) षɛՑژൢൢהʿܢस܃Ӌൢ඲׵ટաൢطۃ
ᖮ˹൬͜f
(ii) ӷ࢕षɛʿڢୌΥ༟ࣸɛɻɝ৫ࣛ඲ᖮ˹ࠈږf
(iii) ᔼ৫ึΣИ৫षɛ೯̈ʕಂሪఊf৿νषɛί
̈৫ࣛ͊ᖮ˹֠˞ٙ൬͜dᔼ৫ึ೯̈௰ܝሪ
ఊஷٝf
(iv) ఱɚཧཧɖϋɖ˜ɓ˚אʘܝה౤Զٙᔼᐕ؂
ਕd߰ཀಂ˕˹൬͜඲̤ᖮБ݁൬fνίሪఊ
೯̈ܝ 60 ˚ʥ͊૶ᖮ൬͜dึ̤̮ᅄϗ˞ಛ 5%
ЪމБ݁൬dӊධሪఊɪࠢމ 1,000 ʩiνίሪ
ఊ೯̈ܝ 90 ˚ʥ͊૶ᖮ൬͜dۆึ̤̮ᅄϗ˞
ಛ 10%ЪމБ݁൬dӊධሪఊɪࠢމ 10,000 ʩf
(v) ණྠึఱ׮˞ٙሪಛܲࡈйઋرમ՟جܛБ
ਗfϞ຾᏶ѢᗭٙषɛdණྠึϽᅇʚ˸൬͜
ಯеf
ཀಂШӚϞಯ࠽ٙᏐϗሪఊٙሪᙧʱؓνɨj
ཀಂШӚϞಯ࠽ٙᏐϗሪಛִܼ̍݁௅ژeฉഛྠ᜗
אՉ˼ዚ࿴ᏐᎵᒔٙ˞ಛdவԬᏐϗሪಛऒʿٙڦ൲
ࠬᎈ޴࿁މЭdණྠԨ͊ܵϞ΂ОתץۜЪתץf
122 HOSPITAL AUTHORITY ANNUAL REPORT 2012-2013