Notes to the Financial Statements
(Continued)
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2. Principal accounting policies
The principal accounting policies applied in the preparation of the
consolidated financial statements are set out below. These policies
have been consistently applied to all the years presented, unless
otherwise stated.
(a) Basis of preparation
The financial statements have been prepared in accordance with Hong
Kong Financial Reporting Standards (“HKFRSs”) issued by the Hong Kong
Institute of Certified Public Accountants (“HKICPA”) as appropriate to
Government subvented and not-for-profit organisations. They have been
prepared under the historical cost convention, as modified by the
revaluation of certain financial assets which are stated at fair value.
The preparation of financial statements in conformity with HKFRSs
requires the use of certain critical accounting estimates. It also requires
management to exercise its judgment in the process of applying HA’s
accounting policies. The areas involving a higher degree of judgment or
complexity, or areas where assumptions and estimates are significant to
the financial statements are disclosed in note 4.
(b) Basis of consolidation
The financial statements of the Group include the income and
expenditure of the Head Office, subsidiaries, all Hospitals, Charitable
Trusts, Specialist Outpatient Clinics, General Outpatient Clinics and
other institutions under its management and control made up to
31 March 2014.
The financial statements reflect the recorded book values of those assets
owned and the liabilities assumed by the Group.
(c) Subsidiaries
Subsidiaries are all entities over which the Group has control. The Group
controls an entity when the Group is exposed to, or has rights to, variable
returns from its involvement with the entity and has the ability to affect
those returns through its power to direct the activities of the entity.
Subsidiaries are fully consolidated from the date that control is
transferred to the Group. They are de-consolidated from the date that
control ceases.
Intra-group transactions, balances and unrealised gains on transactions
within the Group have been eliminated on consolidation. Unrealised
losses are also eliminated unless the transaction provides evidence of
an impairment of the assets transferred. The accounting policies of the
subsidiaries are consistent with the accounting policies adopted by
the Group.
2.
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編製綜合財務報表所用的主要會計政策列述如下，除
非另作說明，這些政策一貫用於呈列所有年度的
數字。
(a)
編製之基準
本財務報表是按照香港會計師公會所發出適用於政府
補助及非牟利機構的《香港財務報告準則》，以及根據
慣用的原值成本法編製，而某些以公允價值列出的財
務資產會經過重新估值而作調整。
根據《香港財務報告準則》所編製的財務報表，需採用
若干關鍵的會計估計，並要求管理層在應用其會計政
策的過程中作出判斷。需要較大判斷或較為複雜，或
有關假設及估計對財務報表有重要影響的項目，於附
註
4
披露。
(b)
綜合呈列之基準
集團的財務報表包括截至二零一四年三月三十一日之
財政年度內由其管理及掌管的總辦事處、附屬機構、
所有醫院、慈善信託基金、專科診所、普通科門診診
所及其他機構的收入和支出。
本財務報表反映集團所擁有之資產及所承擔之負債的
有紀錄賬面值。
(c)
附屬機構
附屬機構是指集團有管控權的所有實體。當集團能透
過其參與實體運作而承擔或享有實體可變回報的風險
或權利，並能夠運用其權力指令實體的事務而影響該
等回報，即代表集團擁有管控權。在集團接管附屬
機構之日，附屬機構與集團的財務資料會作綜合呈
列，當集團對附屬機構的管控權終止，便不會作綜合
呈列。
集團內機構之間的交易、結餘及未實現之交易收益，
在綜合呈列後已減除，未實現之虧損亦已減除，除非
交易能提供證明所轉移的資產有耗損。附屬機構的會
計政策與集團採用的會計政策一致。
101
ᔼ৫၍ଣ҅ϋజ
2013-2014
