ৌਕజ
ڝڌ
ൗ
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
Notes to the Financial Statements
(Continued)
2.
˴
ࠅ
ึ
ࠇ
݁ഄ
（續）
(c)
附屬機構
（續）
At 31 March 2014, the principal subsidiaries of HA comprise:
Name
Τ၈
Principal activities
˴
ࠅ
ุਕ
Place of
incorporation/
operation
ൗ̅ϓͭŊᐄ༶ήᓃ
Effective percentage
directly held by the
Group
ණྠٜટܵϞٙϞࣖ
΅ᕘ
HACM Limited
(limited by guarantee)
醫院管理局中醫藥服務有限公司
（擔保有限公司）
To steer the development and delivery of
Chinese medicine services
規劃中醫藥服務的發展與供應
Hong Kong
香港
100
eHR HK Limited
(limited by guarantee)
（擔保有限公司）
To act as a custodian to hold, maintain
and license the intellectual property rights
and assets related to eHR programme
作為保管人，持有、保管及特許有關電
子健康記錄互通系統計劃的知識產權及
資產
Hong Kong
香港
100
(d) Adoption of new / revised HKFRSs
The HKICPA has issued a number of new/revised HKFRSs, including
interpretations, amendments or improvements to the existing standards,
which become effective in the current period. The following new or
revised standards and amendments to standards which are effective for
the Group’s financial year beginning 1 April 2013 are relevant to the Group:
HKAS 1 (amendment)
Presentation of Financial Statements –
Presentation of Items of
Other Comprehensive Income
HKAS 19 (revised)
Employee Benefits
HKFRS 10
Consolidated Financial Statements
HKFRS 13
Fair Value Measurement
(i)
The amendments to HKAS 1 require entities to present the items of
other comprehensive income that would be reclassified to income
or expenditure in the future if certain conditions are met separately
from those that would never be reclassified to income or
expenditure. The Group’s presentation of other comprehensive
income has been modified accordingly.
(ii) HKAS 19 (revised) introduces a number of amendments to the
accounting for defined benefit plans. Amongst them, all actuarial
gains and losses relating to defined benefit schemes are required to
be recognised immediately in other comprehensive income. Since
death benefits under the death and disability scheme are
accounted for as post-employment defined benefits, the
accounting policy for valuation of death benefit costs has been
在二零一四年三月三十一日，醫管局的主要附屬機構
有：
2. Principal accounting policies
(Continued)
(c) Subsidiaries
(Continued)
(d)
採用新訂╱經修訂的《香港財務報告
準則》
香港會計師公會頒布了多項在此期間生效的新訂╱經
修訂的《香港財務報告準則》，包括對現有準則的詮
釋、修訂或改良。以下新訂╱經修訂準則及修訂本在
集團二零一三年四月一日開始之財政年度生效，並適
用於集團：
《香港會計準則》第
1
號
財務報表之呈列—
（修訂本）
其他全面收益項目
之呈列
《香港會計準則》第
19
號
僱員福利
（經修訂）
《香港財務報告準則》第
10
號
綜合財務報表
《香港財務報告準則》第
13
號
公允價值計量
(i)
根據《香港會計準則》第
1
號的修訂，實體須將在
日後符合若干條件的情況下重新分類為收入或
支出的其他全面收益項目，與不會重新分類為
收入或支出的其他全面收益項目分開呈列。集
團其他全面收益的呈列方式已作相應修訂。
(ii)
《香港會計準則》第
19
號（經修訂）引入多項關於
界定福利計劃之會計處理的修訂。其中有關界
定福利計劃的精算估值收益及虧損，須即時於
其他全面收益中確認。由於根據死亡及傷殘福
利計劃，死亡福利是列作離職後界定福利，死
亡福利開支估值的會計政策已修改，取代以往
所用的「走廊法」。採用《香港會計準則》第
19
號
102
Hospital Authority Annual Report 2013-2014
