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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)
(m) Accounts receivable
Accounts receivable are recognised initially at fair value and subsequently
measured at amortised cost using the effective interest method, less
provision for impairment. A provision for impairment of accounts
receivable is established when there is objective evidence that the Group
will not be able to collect all amounts due according to the original terms
of the receivables. Significant financial difficulties of the debtor, probability
that the debtor will default or delinquency in payments are considered
indicators that the receivable is impaired. The amount of the provision is
the difference between the carrying amount of the accounts receivable
and the present value of estimated future cash flows, discounted at the
original effective interest rate. The carrying amount of the accounts
receivable is reduced through the use of an allowance account, and the
amount of the loss is recognised as an expense in the statement of
income and expenditure. Decrease in the previously recognised
impairment loss shall be reversed by adjusting the allowance account.
When an accounts receivable is uncollectible and eventually written off,
the respective uncollectible amount is offset against the allowance
account for accounts receivable. Subsequent recoveries of amounts
previously written off are credited against the current year’s expense in
the statement of income and expenditure.
(n) Cash and cash equivalents
For the purposes of the statement of cash flows, cash and cash
equivalents comprise cash in hand, deposits held at call with banks, and
cash deposits with original maturity within three months.
(o) Impairment of non-financial assets
Assets that are subject to depreciation and amortisation are reviewed for
impairment whenever events or changes in circumstances indicate that
the carrying amount may not be recoverable. An impairment loss is
recognised for the amount by which the asset’s carrying amount exceeds
its recoverable amount. The recoverable amount is the higher of an
asset’s fair value less costs to sell and value in use.
(p) Provisions and contingent liabilities
Provisions are recognised when the Group has a present legal or
constructive obligation as a result of past events, it is probable that an
outflow of resources will be required to settle the obligation, and a
reliable estimate of the amount can be made. Where the Group expects
a provision to be reimbursed, for example under an insurance contract,
the reimbursement is recognised as a separate asset but only when the
reimbursement is virtually certain.
2. Principal accounting policies
(Continued)
2.
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（續）
(m)
應收賬款
應收賬款先以公允價值確認，其後以實際利息法，按
攤餘成本值減去壞賬撥備後確認。當有客觀證據顯示
集團將不能按原來條款收回所有應收賬款，應收賬款
便會作出減值撥備。欠款人有重大經濟困難，或欠款
人可能拖欠款項或過期不付款，均被視為應收賬款作
出減值的跡象。撥備款項是應收賬款的賬面價值及估
計未來現金流量按原來實際息率貼現值的差額。應收
賬款的賬面價值會利用備抵賬戶減值，虧損額在收支
結算表確認為開支。先前確認的壞賬額如減少，會在
備抵賬戶作出調整。當應收賬款不能收回並最終註
銷，不能收回的款額會在應收賬款的備抵賬戶抵銷，
已註銷的款額如日後收回，會記入收支結算表本年度
開支的貸方。
(n)
現金及現金等值
在現金流動報表中所列的現金及現金等值，包括手持
現金、銀行即期存款，以及原來到期日不超過三個月
的現金存款。
(o)
非財務資產減值
需作折舊及攤銷的資產當出現有機會不能收回賬面價
值的情況時，便須檢討減值狀況。若資產賬面價值超
出可收回價值的數額，會確認為減值虧損。資產的可
收回款額，是按資產的公允價值減去出售成本與使用
價值的較高者釐定。
(p)
撥備及或然負債
當集團因過往事件而致目前負有法律或推定之責任，
在履行這項責任時有可能導致資源流出，而涉及金額
亦能可靠地作出估量，撥備便會予以確認。當集團預
期撥備會獲發還，例如受保險合約保障，在款額肯定
獲發還時，有關款額會作為獨立資產予以確認。
108
Hospital Authority Annual Report 2013-2014
