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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

2. Principal accounting policies (Continued) 2. （續）

(q) Employee benefits (Continued) (q) 僱員福利（續）

(iii) Death and disability benefits costs (Continued) (iii) 死亡及傷殘福利開支（續）

The disability benefits are accounted for as other long-term 傷殘福利列為其他長遠職員福利。根據經驗調
employee benefits. Remeasurement of disability liability arising 整及精算假設改變而重新計量的傷殘福利責
from experience adjustments and changes in actuarial assumptions 任，即時在收支結算表確認。
are recognised immediately in the statement of income and
expenditure.

Further details of the death and disability liabilities are set out in 有關死亡及傷殘福利責任的詳情見附註 18。
note 18.

(iv) Other employee benefits costs (iv) 其他僱員福利開支
其他僱員福利如年假及約滿酬金於應付時入賬。
Other employee benefits such as annual leave and contract gratuity
are accounted for as they accrue.

(r) Government subvention (r) 政府補助

Subvention grants approved for the year other than the following are 除下列外，本年度經核准的政府補助金列為經常性補
classified as recurrent subvention income. 助金。

Government grants for building projects are classified and recognised as 建築工程的政府補助，當支出款額不符合附註 2(g)(i),
capital subvention income when the amount is spent on expenditure 2(g)(ii) 及 2(g)(iii) 物業、機器及設備資本化規定時，會
which does not meet the capitalisation policy of property, plant and
equipment as set out in notes 2(g)(i), 2(g)(ii) and 2(g)(iii). 列作及確認為資本補助收入。

The one-off grant received from the Government for minor works 政府的小型工程一次性撥款（分目 8083MM 項下）及有
projects (under Subhead 8083MM) together with the related investment 關的投資收益確認為遞延收益 – 小型工程項目基金。
income are recognised as deferred income – Minor Works Projects Fund. 每年，小型工程項目的支出款額 , 如適當 , 由遞延收益
Each year, the amount spent on the minor works projects is transferred 轉調往收支結算表或全面收益表。遞延收益 – 小型工
from deferred income to the statement of income and expenditure or 程項目基金的詳情載於附註 19(b)。
other comprehensive income as appropriate. Further details of the
deferred income – Minor Works Projects Fund are set out in note 19(b).

Government subventions that are spent on property, plant and 用於附註 2(g)(iv) 物業、機器及設備或附註 2(i) 無形資
equipment or intangible assets as set out in note 2(g)(iv) and note 2(i) 產支出的政府補助，在其他全面收益確認，並在基金
respectively are recognised in other comprehensive income and 總額項下的資本補助累積。相同金額會資本化，分別
accumulated in total funds under capital subventions, and the 列為物業、機器及設備或無形資產。這個項目已包括
corresponding amounts are capitalised as property, plant and equipment 家具、固定裝置、設備、汽車、電腦硬件、軟件及系
or intangible assets respectively. This includes capital expenditure on 統。每年，一筆相等於該等資產折舊或攤銷的金額及
furniture, fixtures, equipment, motor vehicles, computer hardware, 出售資產的賬面淨值會由資本補助轉調往收支結算
software and systems. Each year, an amount equal to the depreciation or 表。
amortisation charge for these assets and net book value of assets
disposed of is transferred from capital subventions to the statement of
income and expenditure.

110 Hospital Authority Annual Report 2014-2015