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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
18. Death and disability liabilities (Continued)
18. （續）
The movement in the present value of funded obligations is as follows:
注資責任之現值變動如下：
The Group and HA

At beginning of year 於年初 For the year ended For the year ended
Current service cost 現行服務開支 31 March 2015 31 March 2014
Interest cost 利息開支 HK$’000 HK$’000
Benefits paid 已付福利 2015 截至 2014 年
Remeasurement of disability liability 傷殘福利責任重新計量
Remeasurement of death liability 死亡福利責任重新計量 3 31 3 月 31 日止年度
At end of year 於年終 港幣千元
206,350
The movement in the fair value of plan assets is as follows: 27,447 207,103
5,048 30,844
The Group and HA (6,543) 2,848
1,606 (4,727)
6,028 (2,403)
(27,315)
239,936 206,350

計劃資產的公允價值變動如下：

At beginning of year 於年初 For the year ended For the year ended
Adjustment on plan assets 計劃資產的調整 31 March 2015 31 March 2014
Employer contributions 僱主供款 HK$’000 HK$’000
Benefits paid 已付福利 2015 截至 2014 年
At end of year 於年終
3 31 3 月 31 日止年度
港幣千元
6,663
(5,258) 10,079
7,182 (3,286)
(6,543) 4,597
2,044 (4,727)
6,663

The death benefits are insured by a group life insurance policy and the 醫管局透過團體人壽保險為僱員提供死亡福利保障，
current insurance policy covers the period up to 31 July 2015. The fair 現行保險計劃有效期至二零一五年七月三十一日。計
value of plan assets was taken as the present value of the expected 劃資產的公允價值為保險計劃估計死亡福利責任的現
death benefits with respect to the obligations covered by the policy. 值。

130 Hospital Authority Annual Report 2014-2015