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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

4. Critical accounting estimates and judgments 4. （續）

(Continued)

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

Meanwhile, HA paid out HK$63,294,000 between the financial years 另一方面，醫管局大會通過向合資格的非醫生職員推
ended 31 March 2013 and 31 March 2015 under the call payment offer 出 候 召 補 償 方 案， 醫 管 局 在 截 至 二 零 一 三 年 三 月
to eligible non-doctors approved by the HA Board. A number of non- 三十一日止至二零一五年三月三十一日止的財政年度
doctors had filed claims against HA in the Labour Tribunal for rest days, 支付了港幣63,294,000元。一批非醫生職員就休息日、
statutory and public holidays or claims under the call payment offer. 法定假期及公眾假期或根據候召補償方案的補償，經
These claims were either settled or adjourned by the Labour Tribunal. 勞資審裁處向醫管局提出申索，這些申索已經接受和
解，或已為勞資審裁處暫停審理。

Presently, uncertainties remain in relation to the eventual outcome of the 現時，有關餘下及╱或可能申索的最終結果仍未能確
outstanding claims and/or potential claims. A provision of 定。截至二零一五年三月三十一日的財務報表已作出
HK$121,224,000 (2014: HK$129,342,000) has been made in the financial 港幣 121,224,000 元（二零一四年：港幣 129,342,000 元）
statements as at 31 March 2015, representing management’s best 撥備，這筆金額是管理層經參考法庭判令及合資格獨
estimates after making reference to the court rulings and an 立精算師的意見所作的最貼近估計。
independent qualified actuary.

(b) Provision for medical malpractice claims (b) 醫療失誤申索撥備

The Group co-insures and retains a designated sum for each medical 集團就醫療失誤申索採用共同保險制，並為每項醫療
malpractice claim. For those professional liability claims in excess of the 失誤申索預留指定款額。超出預留款額的專業責任申
retained sum, the claims will be borne by the insurer. In view of the 索，會由保險公司承擔。鑑於此等申索的複雜性質及
complex nature and long development period of the claims, a Claims 漫長進展，一個由承保醫療失誤責任的保險公司、保
Review Panel consisting of the participating medical malpractice 險公司所委任的外界律師行小組及醫管局的專家組成
insurers, the external panel law firms appointed by the insurers and HA’s 的申索檢討委員會，會每半年檢討潛在及現有申索個
in-house experts review the status of potential and active claims semi- 案的情況，並評估每宗重要個案所需的撥備。合資格
annually and assess the provision required on each significant case. An 獨立精算師亦會根據過往申索補償的發展趨勢，協助
independent qualified actuary also assists the Group on the assessment 集團評估其他呈報個案的申索風險。管理層會參考申
of the exposure of other reported cases based on historical development 索檢討委員會及外界精算顧問分別所作的評估和分
trend of the claims settlement. With reference to the assessments and 析，檢討申索的風險，並於報告日釐定用以應付集團
the analysis by the Claims Review Panel and the external actuarial 風險的所需撥備，此項撥備列入附註 16 的「應付費用
consultant respectively, management reviews the claims exposure and 及其他賬款」。
determines the provision required to cover the Group’s exposure at each
reporting date. Such provision is included in accrued charges and other
payables in note 16.

(c) Death and disability liabilities (c) 死亡及傷殘福利責任

The Group engages an independent qualified actuary to assess the 集團委託了合資格的獨立精算師於報告日評估死亡及
present value of obligations for its death and disability scheme at each 傷殘計劃福利責任的現值，所採用的主要精算假設包
year end date. Major actuarial assumptions include the discount rate and 括附註 18 所述的貼現率及薪金通脹率。集團用以支付
salary inflation rate which are set out in note 18. The present value of the 此等責任的現值，是根據與有關責任年期相若的香港
Group’s obligations is discounted with reference to market yields on 政府債券的市場回報按貼現率計算，而長遠的薪金通
Hong Kong Government Bonds, which have terms to maturity 脹率一般是以巿場預期的長遠價格通脹率為依據。
approximating the terms of the related obligations. The long-term salary
inflation is generally based on the market’s long-term expectation of
price inflation.

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