Notes to the Financial Statements
(Continued)
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changed, for which the corridor method was previously adopted.
The application of the requirements of HKAS 19 (revised) did not
have a material effect on the Group’s comparative financial
statements. Therefore, no restatements are necessary on application
of HKAS 19 (revised).
(iii) HKFRS 10 introduces a single control model to determine whether
an investee should be consolidated, by focusing on whether the
entity has power over the investee, exposure or rights to variable
returns from its involvement with the investee and the ability to use
its power to affect the amount of those returns. Accordingly, HA,
acting as a guardian over the charitable trusts established by the
HA Board, has consolidated the financial results of these charitable
trusts into the Group’s financial statements for the financial year
ended 31 March 2014. The application of the requirements of
HKFRS 10 did not have a material effect on the Group’s comparative
financial statements. Therefore, no restatements are necessary on
application of HKFRS 10.
(iv) HKFRS 13 replaces existing guidance in individual HKFRSs with a
single source of fair value measurement guidance. It also contains
extensive disclosure requirements about fair value measurements
for both financial and non-financial instruments. The adoption of
HKFRS 13 does not have any material impact on the Group’s
financial statements and the relevant disclosure for financial assets
is included in note 8.
The HKICPA has also issued a number of new/revised HKFRSs which are
effective for accounting period beginning on or after 1 April 2014. The
Group has not early adopted these new/revised HKFRSs in the financial
statements for the financial year ended 31 March 2014. The Group is in
the process of making an assessment but is not yet in a position to
quantify the impact of these new/revised HKFRSs on its results of
operations and financial position.
(e) Recognition of income
Subventions for recurrent expenditure are recognised on an accruals
basis, except for those subventions for designated programs or capital
items that are recognised when the related expenditure is incurred as set
out in note 2(r).
Hospital/clinic fees and charges are recognised when services are
provided.
Transfers from the designated donation fund and capital donations are
recognised as set out in note 2(f ).
Transfers from the capital subventions and Minor Works Projects Fund
are recognised as set out in note 2(r).
2. Principal accounting policies
(Continued)
(d) Adoption of new / revised HKFRSs
(Continued)
2.
˴
ࠅ
ึ
ࠇ
݁ഄ
（續）
(d)
採用新訂╱經修訂的《香港財務報告
準則》
（續）
（經修訂）對集團財務報表的比較數字並無任
何重大影響，因此，應用這項準則毋需作重新
呈列。
(iii)
《香港財務報告準則》第
10
號引入單一控制權模
式，以釐定應否將投資個體綜合入帳，其著眼
點為有關實體能否對投資個體行使權力、參與
投資個體業務而獲得或承受可變動回報的風險
或權利，以及是否有能力行使其權力來影響該
等回報金額。醫管局作為醫管局大會所成立之
慈善信託基金的監管人，已將這些慈善信託基
金的財務結果，綜合呈列於集團截至二零一四
年三月三十一日止的財務報表中。採用《香港會
計準則》第
10
號對集團財務報表的比較數字並無
任何重大影響，因此，應用這項準則毋需作重
新呈列。
(iv)
《香港財務報告準則》第
13
號透過單一指引替代
現時列載於個別《香港財務報告準則》內有關
公允價值計量的指引。《香港財務報告準則》
第
13
號亦對有關金融工具及非金融工具的公允
價值計量作出更廣泛的披露要求。採納《香港財
務報告準則》第
13
號對集團的財務報表並無任何
重大影響，有關財務資產的披露載於附註
8
。
香港會計師公會亦頒布了多項在二零一四年四月一日
或之後開始的會計期生效之新訂╱經修訂的《香港財
務報告準則》。集團在截至二零一四年三月三十一日
止的財務報表並沒有提早採用這些新訂╱經修訂之
《香港財務報告準則》。集團現正作出評估，但現在尚
未可量化這些新訂╱經修訂準則對集團營運結果及財
務狀況的影響。
(e)
收入之確認
除非是指定計劃或資本項目的補助按附註
2(r)
所述在
有關開支發生時確認，其他經常性開支之補助會以權
責發生制原則確認。
醫院╱診療所收費於提供服務時確認。
指定用途捐贈基金及資本捐贈之轉調按附註
2(f)
的方
式確認。
資本補助及小型工程項目基金之轉調按附註
2(r)
的方
式確認。
103
ᔼ৫၍ଣ҅ϋజ
2013-2014
