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Notes to the Financial Statements
(Continued)
ৌਕజڌڝൗ
ᚃ
11 Accounts receivable
(Continued)
(b)
At 31 March 2013, bills receivable of HK$91,514,000 (2012: HK$77,485,000)
were impaired by HK$49,094,000 (2012: HK$38,960,000) of which
HK$27,889,000 (2012: HK$23,194,000) related to receivables individually
determined to be impaired. These mainly related to non-eligible persons,
the recoverability of which are considered to be low after taking all
possible debt recovery actions. Remaining allowance for impairment of
HK$21,205,000 (2012: HK$15,766,000) was made by reference to historical
past due recovery patterns. I t was assessed that a portion of the
receivables is expected to be recovered. The aging analysis of these
receivables is as follows:
The Group and HA
ණྠʿᔼ၍҅
At 31 March 2013
HK$’000
2013
ϋ
3
˜
31
˚
ಥ࿆ɷʩ
At 31 March 2012
HK$’000
2012
ϋ
3
˜
31
˚
ಥ࿆ɷʩ
Below 30 days
30
˚˸ɨ
32,318
28,684
Between 31 and 60 days
31
Ї
60
˚
10,762
10,327
Between 61 and 90 days
61
Ї
90
˚
7,861
5,934
Over 90 days
൴ཀ
90
˚
40,573
32,540
91,514
77,485
Movements in the provision for impairment of accounts receivable are as
follows:
The Group and HA
ණྠʿᔼ၍҅
For the year ended
31 March 2013
HK$’000
࿚Ї
2013
ϋ
3
˜
31
˚˟
ಥ࿆ɷʩ
For the year ended
31 March 2012
HK$’000
࿚Ї
2012
ϋ
3
˜
31
˚˟
ಥ࿆ɷʩ
At beginning of year
ϋڋ
38,960
42,699
Additional provision
ᅡ௪ᄣ̋
45,322
33,161
Uncollectible amounts written off
ൗቖٙ͊ϗΫಛᕘ
(35,188)
(36,900)
At end of year
ϋ
49,094
38,960
The maximum exposure to credit risk at the reporting date is the fair
value of receivable mentioned above. The Group does not hold any
collateral as security.
11
Ꮠϗሪಛ
ᚃ
(b)
ɚཧɓɧϋɧ˜ɧɤɓ˚dಥ࿆
91,514,000
ʩɚཧ
ɓɚϋjಥ࿆
77,485,000
ʩٙᏐϗሪఊಯ࠽މಥ࿆
49,094,000
ʩɚཧɓɚϋjಥ࿆
38,960,000
ʩdՉʕ
ಥ࿆
27,889,000
ʩɚཧɓɚϋjಥ࿆
23,194,000
ʩၾ
ࡈйӔ֛ಯ࠽ٙᏐϗሪఊϞᗫd˴ࠅऒʿڢୌΥ༟ࣸ
ɛɻdᒱ್ʊમ՟הϞ̙ঐБਗΣ˼ࡁϗ˞ಛdШ
ϓ̌ϗΫዚึʔɽfίਞϽ˸ֻٙཀಂ˞ಛϗઋر
ܝdᘱϾЪ̈əಥ࿆
21,205,000
ʩɚཧɓɚϋjಥ࿆
15,766,000
ʩቱᕘಯ࠽௪תdПࠇʱሪಛᏐ̙ϗ
ΫfவԬᏐϗሪఊٙሪᙧʱؓνɨj
Ꮠϗሪಛಯ࠽ᅡ௪ٙᜊਗνɨj
ίజѓ˚d௰ɽٙڦ൲ࠬᎈ݊ɪࠑᏐϗሪಛٙʮlsᄆ
࠽dණྠԨ͊ܵϞОתץۜЪתץf
123
醫院管理局年報
2012-2013