Notes to the Financial Statements
(Continued)
ৌਕజ
ڝڌ
ൗ
ᚃ
3.
ৌਕࠬᎈ၍ଣ
（續）
(b)
公允價值估計
（續）
(ii)
非以公允價值呈列的財務資產（續）
其他金融財務資產及負債如現金及銀行結餘、
應收債款、應收賬款及應付貿易賬款的賬面價
值與其公允價值相若，故這些項目的公允價值
沒有呈列。
(c)
資本管理
根據《醫院管理局條例》，集團的資源包括：
(i)
由政府付予醫管局及經立法會通過有關撥款用
途的所有款項，以及由政府以其他方式撥給醫
管局的款項；及
(ii)
醫管局收到的所有其他款項及財產，包括餽
贈、捐贈、費用、租金、利息及累積收入。
故此，集團的資本包括綜合資產負債表所載的收入儲
備、指定基金、資本補助及資本捐贈和遞延收益。截
至二零一四年三月三十一日，集團的資本為港幣
25,316,517,000
元（二零一三年：港幣
11,483,630,000
元）。
3. Financial riskmanagement
(Continued)
(b) Fair values estimation
(Continued)
(ii) Financial assets not reported at fair values (Continued)
The Group and HA
ණྠʿᔼ၍҅
Carrying Value
ሪࠦᄆ
࠽
Fair Value
ʮlsᄆ
࠽
At 31 March 2014
HK$’000
2014
ϋ
3
˜
31
˚
ಥ࿆ɷʩ
At 31 March 2013
HK$’000
2013
年
3
月
31
日
港幣千元
At 31 March 2014
HK$’000
2014
ϋ
3
˜
31
˚
ಥ࿆ɷʩ
At 31 March 2013
HK$’000
2013
年
3
月
31
日
港幣千元
Fixed income instruments
固定入息工具
–
300,001
–
300,165
The carrying values of other financial assets and liabilities such as
cash and bank balances, loans receivable, accounts receivable and
trade payables approximate their fair values and accordingly, no
disclosure of fair values for these items is presented.
(c) Capital management
Under the Hospital Authority Ordinance, the resources of the Group
consist of the following:
(i)
All money paid by the Government to HA and appropriated for that
purpose by the Legislative Council and otherwise provided to HA
by the Government; and
(ii) All other money and property, including gifts, donations, fees, rent,
interest and accumulations of income received by HA.
In this regard, the capital of the Group comprises revenue reserve,
designated fund, capital subventions, capital donations and
deferred income as shown in the consolidated balance sheet. At 31
March 2014, the capital of the Group was HK$25,316,517,000 (2013:
HK$11,483,630,000).
115
ᔼ৫၍ଣ҅ϋజ
2013-2014
