ৌ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)
Investment income from fixed income instruments is recognised as set
out in note 2(k).
Investment income from bank deposits is recognised on a time
proportion basis using the effective interest method.
(f ) Donations
(i)
Donated assets
Properties, computer software and systems donated to the Group
each with a value below HK$250,000 each and other donated
assets with a value below HK$100,000 each are recorded as income
and expenditure in the year of receipt of the assets.
Properties, computer software and systems donated to the Group
each with a value of HK$250,000 or above and other donated assets
each with a value of HK$100,000 or above are capitalised on receipt
of assets according to the policy set out in note 2(g)(i) and note 2(i).
The amount of the donated assets is recognised in other
comprehensive income and accumulated in total funds under
capital donations. Each year, an amount equal to the depreciation
or amortisation charge for these assets and the net book value of
assets disposed of is transferred from capital donations to the
statement of income and expenditure.
(ii) Cash donations
Cash donations for specific use as prescribed by the donor are
accounted for in the designated donation fund. When the fund is
utilised and spent for expenditure not meeting the capitalisation
policy as set out in note 2(g)(i) or note 2(i), they are accounted for
as expenditure of the designated donation fund. Cash donations
that are spent on property, plant and equipment or intangible
assets as set out in note 2(g)(iv) and note 2(i) respectively are
recognised in other comprehensive income and accumulated in
total funds under capital donations, and the corresponding
amounts are capitalised as property, plant and equipment or
intangible assets respectively. Each year, an amount equal to the
depreciation or amortisation charge for these assets and the net
book value of assets disposed of is transferred from capital
donations to the statement of income and expenditure.
Non-designated donations for general operating purposes are
recorded as donations in the statement of income and expenditure
upon receipt of cash.
2. Principal accounting policies
(Continued)
(e) Recognition of income
(Continued)
2.
˴
ࠅ
ึ
ࠇ
݁ഄ
（續）
(e)
收入之確認
（續）
來自固定入息工具的投資收益按附註
2(k)
的方式確認。
來自銀行存款之投資收益採用實際利息法按時間比例
入賬。
(f )
捐贈
(i)
捐贈資產
捐贈予集團而每項價值少於港幣
25
萬元的物
業、電腦軟件及系統，以及其他每項價值少於
港幣
10
萬元的捐贈資產，於收取時在該年度之
收支賬目內記賬。
捐贈予集團而每項價值港幣
25
萬元或以上的物
業、電腦軟件及捐贈，以及其他每項價值港幣
10
萬元或以上的捐贈資產，按附註
2(g)(i)
及附註
2(i)
所列的政策，於收取時資本化。捐贈資產的
金額於其他全面收益確認，並在基金總額之下
的資本捐贈累積。每年，一筆相等於這些資產
折舊或攤銷的金額及出售資產的賬面淨值由資
本捐贈轉調往收支結算表。
(ii)
現金捐贈
由捐贈人指定用途的現金捐贈會列入一個指定
捐贈基金。當資金的運用及支出不符合附註
2(g)
(i)
或附註
2(i)
的資本化規定，會列入該指定基金
的開支賬目內。當現金捐贈的開支是用於附註
2(g)(iv)
的物業、機器及設備或附註
2(i)
的無形資
產，會於其他全面收益確認，並在基金總額之
下的資本捐贈累積，而相同款額亦會資本化為
物業、機器及設備或無形資產。每年，一筆相
等於這些資產折舊或攤銷的金額及出售資產的
賬面淨值由資本捐贈轉調往收支結算表。
作為一般營運之用的非指定用途捐贈，於收款
時列入該年度之收支結算表內。
104
Hospital Authority Annual Report 2013-2014
