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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 財務報表附註
16. Creditors and accrued charges (Continued) 16. （續）
(b) Accrued charges and other payables included accrual for annual leave of (b) 應 付 費 用 及 其 他 賬 款 包 括 未 放 年 假 撥 備 港 幣
HK$1,756,146,000 (2014: HK$1,659,186,000) and contract gratuity accrual 1,756,146,000 元（ 二 零 一 四 年： 港 幣 1,659,186,000
of HK$1,233,794,000 (2014: HK$1,099,314,000). The balance also included 元 ）， 以 及 應 計 合 約 酬 金 港 幣 1,233,794,000 元（ 二 零
a provision for doctors’ and non-doctors’ claims of HK$121,224,000 (2014: 一四年：港幣 1,099,314,000 元）。結餘亦包括一筆港
HK$129,342,000) as described in note 4(a). 幣 121,224,000 元撥備（二零一四年：港幣 129,342,000
元），用以支付附註 4(a) 所述給醫生及非醫生職員的補
(c) The balance mainly included Government funding for designated 償金額。
programmes or specific items that were already received and will be (c) 結餘主要包括從政府收到對指定計劃或特定項目的撥
recognised as income over the periods in which the related expenditure
is incurred and charged to the statement of income and expenditure. 款，這些撥款待有關開支發生及已記入收支結算表時
確認作收入。
17. Deposits received 17.
The Group and HA
Patient deposits 病人按金 At 31 March 2015 At 31 March 2014
Deposits received from the Government in respect of building projects HK$’000 HK$’000
就建築工程從政府所收的按金
Other deposits 其他按金 2015 3 31 2014 年 3 月 31 日
港幣千元
38,235 39,476
8,710 –
161,107 132,978
208,052 172,454
18. Death and disability liabilities 18.
Under their terms of employment, HA employees are entitled to death and 根據僱用條件，醫管局的僱員可享有死亡及傷殘福利
disability benefit cover. This is funded by HA through the recurrent 保障。該計劃由醫管局透過政府的經常性補助予以資
subvention from the Government. 助。
The amounts recognised in the balance sheet are as follows: 資產負債表予以確認的款額如下：
The Group and HA
Present value of funded obligations 注資責任的現值 At 31 March 2015 At 31 March 2014
Fair value of plan assets 計劃資產的公允價值 HK$’000 HK$’000
2015 3 31 2014 年 3 月 31 日
港幣千元
239,936
(2,044) 206,350
(6,663)
237,892
199,687
2014-2015 129 
