Notes to the Financial Statements
(Continued)
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(g) Capitalisation of property, plant and equipment
(i)
Effective from 1 December 1991, the following categories of assets
which give rise to economic benefits have been capitalised:
Building projects costing HK$250,000 or more; and
All other assets costing HK$100,000 or more on an individual basis.
The accounting policy for depreciation of property, plant and
equipment is set out in note 2(h).
(ii) For expenditure on subsequent improvement to properties the
ownership of which has not been vested with HA, the amount
spent is capitalised only if the improvement does not form part of
the properties and can be re-used by HA when re-located.
Otherwise, the expenditure is charged to the statement of income
and expenditure in the year as incurred.
(iii) For properties which are funded by the Government through HA
but are owned by an ex-subvented governing body, the associated
expenditure is charged to the statement of income and
expenditure in the year as incurred. Under the agreements with ex-
subvented governing bodies, the ownership of building projects,
although funded by the Government through HA, is vested with
the governing bodies.
(iv) Expenditure on furniture, fixtures, equipment, motor vehicles and
computer hardware is capitalised (subject to the minimum
expenditure limits set out in note 2(g)(i) above) and the
corresponding amounts are recognised under capital subventions
and capital donations for capital expenditure funded by the
Government and donations respectively.
(v) Property, plant and equipment transferred from the hospitals to HA
at 1 December 1991 was recorded at nil value.
(h) Depreciation
Property, plant and equipment are stated at cost less any accumulated
depreciation and impairment. Additions represent new or replacement
of specific components of an asset. An asset’s carrying value is written
down immediately to its recoverable amount if the asset’s carrying
amount is greater than its estimated recoverable amount.
2.
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ࠇ
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（續）
(g)
物業、機器及設備資本化
(i)
由一九九一年十二月一日起，下列各類可帶來
經濟效益的資產經已資本化：
費用在港幣
25
萬元或以上的建築工程；及
以個別計算，費用在港幣
10
萬元或以上的所有
其他資產。
物業、機器及設備的折舊會計政策列於附註
2(h)
。
(ii)
至於非由醫管局擁有的物業的隨後改善開支，
只要改善不構成物業的一個附連部分及在遷移
後可供醫管局重新使用，有關開支應資本化。
否則，有關開支會記入開支發生的該年度的收
支結算表內。
(iii)
由政府透過醫管局撥款但由前補助機構管治團
體擁有的財產，有關開支於支出時記入收支結
算表列作開支入賬。根據與前補助機構管治團
體的協議，建築工程雖然是由政府透過醫管局
撥款，但擁有權是屬於有關的管治團體。
(iv)
家具、固定裝置、設備、汽車及電腦硬件的開
支應資本化（根據上文附註
2(g)(i)
所列的最低限
額）。此資本開支，會視乎是政府撥款或捐贈撥
款而將相應款額分別在資本補助及資本捐贈確
認。
(v)
於一九九一年十二月一日由醫院轉調往醫管局的
物業、機器及設備以無價值入賬。
(h)
折舊
物業、機器及設備乃按成本值減任何累積折舊及
減值入賬。年內增加代表某項資產新加或更換的
組件。若資產的賬面價值高於估計可收回價值，
其賬面價值會即時減至為可收回價值。
2. Principal accounting policies
(Continued)
105
ᔼ৫၍ଣ҅ϋజ
2013-2014
