ৌ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)
10. Accounts receivable
(Continued)
The Group’s policy in respect of patient billing is as follows:
(i)
Patients attending outpatient and accident and emergency services
are required to pay fees before services are performed.
(ii) Private patients and non-eligible persons are required to pay
deposit on admission to hospital.
(iii) Interim bills are sent to patients during hospitalisation. Final bills are
sent if the outstanding amounts have not been settled on
discharge.
(iv) Administrative charge is imposed on late payments of medical fees
and charges for medical services provided on or after 1 July 2007.
The administrative charge is imposed at 5% of the outstanding fees
overdue for 60 days from issuance of the bills, subject to a
maximum charge of HK$1,000 for each bill. An additional 10% of
the outstanding fees are imposed if the bills remain outstanding 90
days from issuance of the bills, subject to a maximum additional
charge of HK$10,000 for each bill.
(v) Legal action will be instituted for outstanding bills where
appropriate. Patients who have financial difficulties may be
considered for waiver of fees charged.
An aging analysis of receivables that are past due but not impaired is as
follows:
The Group and HA
ණྠʿᔼ၍҅
At 31 March 2014
HK$’000
2014
ϋ
3
˜
31
˚
ಥ࿆ɷʩ
At 31 March 2013
HK$’000
2013
年
3
月
31
日
港幣千元
Past due by:
過期：
Below 30 days
30
日以下
92,058
98,404
Between 31 and 60 days
31
至
60
日
51,386
43,015
Between 61 and 90 days
61
至
90
日
30,160
29,228
Over 90 days
超過
90
日
49,517
35,310
223,121
205,957
Receivables that are past due but not impaired include outstanding
debts to be settled by government depar tments, charitable
organisations or other institutions for whom the credit risk associated
with these receivables is relatively low. The Group does not hold any
collateral over these balances.
10.
Ꮠϗሪಛ
（續）
集團有關病人賬單的政策如下：
(i)
病人到門診診所及急症室求診須於接受診治前
繳付費用。
(ii)
私家病人及非符合資格人士入院時須繳付訂金。
(iii)
醫院會向住院病人發出中期賬單。假如病人在
出院時未繳付尚欠的費用，醫院會發出最後賬
單通知。
(iv)
就二零零七年七月一日或之後所提供的醫療服
務，若過期支付費用須另繳行政費。如在賬單
發出後
60
日仍未清繳費用，會另外徵收欠款
5%
作為行政費，每項賬單上限為
1,000
元；如在賬
單發出後
90
日仍未清繳費用，則會另外徵收欠
款
10%
作為行政費，每項賬單上限為
10,000
元。
(v)
集團會就拖欠的賬款按個別情況採取法律行
動。有經濟困難的病人，集團會考慮予以費用
減免。
過期但沒有減值的應收賬單的賬齡分析如下：
過期但沒有減值的應收賬款包括政府部門、慈善團體
或其他機構應償還的欠款，這些應收賬款涉及的信貸
風險相對為低，集團並未持有任何抵押品作抵押。
124
Hospital Authority Annual Report 2013-2014
