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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

3. Financial risk management (Continued) 3. （續）

(c) Capital management (Continued) (c) 資本管理（續）

The Group’s objective for managing capital is to safeguard the Group’s 集團資本管理的目標是保障集團的能力，繼續在持續
ability to continue as a going concern to ensure sustainability of the 經營的基礎上確保公立醫療體制的可持續能力。集團
public health care system. As in previous years, the Group undertook a 一如過往，透過預算規劃過程就截至二零一五年三月
budget planning process to work out a viable budget plan for the 三十一日止財政年度制訂穩健的預算計劃。在制訂年
financial year ended 31 March 2015. The annual budget is compiled by 度財政預算時，是根據所獲得的政府撥款及其他收入
assessing the total resources required for HA to meet its needs on 來源，包括醫療及非醫療費用和其他類別的收入，評
baseline services, pressure areas, as well as programmes approved for the 估及訂出預計整體資源需求，以維持基線及壓力範疇
year and other initiatives incorporated in the HA annual plan. The 的服務需要，以及推行醫管局工作計劃內載列的批核
projected requirement has been mapped against the funding indicated 項目及其他措施。集團的目標是達至預算平衡，將整
by the Government together with other sources of income, including 體開支控制於政府每年補助額內，並盡力切合日增的
medical and non-medical fee income and alternative sources of income. 服務需求，確保公共資源用得其所。為加強適當運用
The Group targeted to contain the overall expenditure within the total 資源的問責性，集團制訂了主要成效指標，以持續量
funding available. The Group will also make every endeavour to meet the 度醫院╱聯網的表現，並審閱反映醫管局及聯網表現
rising service demand and ensure the best use of public resources. To 的每月財政報告，按規劃預算監察開支情況。
enhance accountability for the appropriate use of resources, key
performance indicators have been developed to measure performance
of hospitals/clusters and monthly financial report on HA and clusters’
performance has been reviewed to monitor the spending level against
budget on an ongoing basis.

4. Critical accounting estimates and judgments 4.

In preparing the financial statements, management is required to 在制備財務報表時，管理層在會計政策的挑選及應用
exercise significant judgments in the selection and application of 方面需要運用重大判斷，包括作出估計及假設。以下
accounting policies, including making estimates and assumptions. The 所列是一些需要運用重大判斷及受不確定因素影響的
following is a review of the more significant accounting policies that are 較重要會計政策，如情況不同，或採用不同的假設，
impacted by judgments and uncertainties and for which different 可能會得出不同的呈報數額。
amounts may be reported under a different set of conditions or using
different assumptions.

(a) Provision for doctors’and non-doctors’claims (a) 醫生及非醫生職員補償之撥備

165 doctors had filed claims against HA for alleged failure to grant rest 165 名醫管局醫生因一九九六年起未獲給予休息日、
days, statutory holidays, public holidays and overtime worked over a 法定假期、公眾假期及超時工作補償而向醫管局申索
period going back to 1996 in High Court Action No. 1924 of 2002. Similar 賠償，高等法院案件編號為 1924-2002。其他醫生在
claims were lodged by other doctors in the Labour Tribunal between 二零零六至二零一二年期間經由勞資審裁處提出的類
2006 and 2012 and they were adjourned pending assessment of the 似申索，勞資審裁處已暫停審理，等待高院對案件的
High Court claim. 評估。

HA paid out HK$525,434,000 during the financial year ended 31 March 醫管局在二零零六年及二零一零年先後推出兩個和解
2007 and HK$222,640,000 between the financial years ended 31 March
2011 and 31 March 2013 under two settlement packages implemented 方案，分別於截至二零零七年三月三十一日止之財政
in 2006 and 2010 respectively. 年度支付了港幣 525,434,000 元，及截至二零一一年三

月三十一日止至二零一三年三月三十一日止之財政年
度支付了港幣 222,640,000 元。

Following the Court of Final Appeal ruling in October 2009 and the 根據終審法院在二零零九年十月的判令，以及高等法
assessment of damages for the three lead plaintiffs in High Court Action
No. 1924 of 2002 in June 2012, damages in respect of the three lead 院於二零一二年六月對三名主要原告人的賠償評估
plaintiffs were paid in September 2012. HA has since settled over 90% of （高等法院案件編號 1924-2002），醫管局於二零一二
remaining claims in High Court Action No. 1924 of 2002 and the Labour
Tribunal. 年九月向三名主要原告人支付了賠償。至此，就高等
法院案件編號 1924-2002 及向勞資審裁處提出的餘下
申索，超過 90% 已接受醫管局的和解方案。

116 Hospital Authority Annual Report 2014-2015