Page 135 - P3951_HA_AR14-15_Final Full Set_Chi_20160111_4pm

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 analysis below shows how the present value of the funded 下列分析是根據以下主要精算假設的改變，得出二零
obligations as at 31 March 2015 would have increased/(decreased) as a 一五年三月三十一日注資責任現值的增加╱（減少）：
result of the following changes in the principal actuarial assumptions:

Discount rate 貼現率 Increase in Decrease in
Assumed rate of future salary increases 假設未來薪金增幅 50 basis points 50 basis points

19. Deferred income HK$’000 HK$’000
50 50
(13,386)
14,619
14,109 (13,052)

19.

The Group and HA

Tseung Kwan O Minor Works
Designated Hospital Fund Projects Fund
donation fund [Note 19(a)]
[Note 2(f)] HK$’000 [Note 19(b)]
HK$’000 HK$’000 Total
HK$’000
[ 2(f)] [ 19(a)] [ 19(b)]
490,428
At 1 April 2013 於 2013 年 4 月 1 日 417,642 72,786 – 13,299,002
299,002 – 13,000,000
Additions during the year 年內增加 – 15,684
– 15,684 (6,010)
Interest earned 所獲利息 – (6,010) – (390,338)
(182,755) –
Utilisation during the year 年內應用 (207,583) 13,408,766
533,889 230,760
Transfers to consolidated statement of income and 230,760 66,776 12,808,101 382,845
expenditure – – (194)
– – (25,439)
轉調往綜合收支結算表 – 382,845
– (194) – (1,240,619)
At 31 March 2014 於 2014 年 3 月 31 日 –
(229,599) (25,439) 12,756,119
Additions during the year 年內增加
535,050 – (1,011,020)
Interest earned 所獲利息
66,582 12,154,487
Utilisation during the year 年內應用

Transfers to consolidated statement of comprehensive
income

轉調往綜合全面收益表

Transfers to consolidated statement of income and
expenditure

轉調往綜合收支結算表

At 31 March 2015 於 2015 年 3 月 31 日

132 Hospital Authority Annual Report 2014-2015