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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

21. Designated Fund – Home Loan Interest 21. –
Subsidy Scheme

The Group offers eligible employees under the scheme an interest 根據此項計劃，集團為合資格僱員提供一項利息津
subsidy to finance the purchase of a residence in Hong Kong. Eligibility 貼，資助他們在本港購置居所。資格主要決定於僱員
under the scheme is primarily determined by the employee’s length of 的服務年資。津貼金額一般為合資格僱員應付利息率
service. The amount of subsidy generally represents half of the interest 的一半，最高為每年 6%。不過，資格及津貼最高限
rate payable by the eligible employee up to a maximum of 6% per 額受到計劃的一些規定所限制。
annum. However, eligibility and the maximum amount of subsidies
granted are subject to a number of restrictions as further defined in the
scheme.

The scheme is funded by HA through the recurrent subvention from the 該計劃由醫管局透過政府的經常性補助予以資助。計
Government. A designated fund has been set aside for the scheme and 劃預留一筆指定基金，用以支付購屋貸款利息津貼福
is maintained in designated bank and investment accounts which are 利的有關開支，並存於指定銀行投資戶口，分別列入
included under cash and bank and fixed income instruments balances 現金、銀行及固定入息工具結餘內。
respectively.

22. Hospital/clinic fees and charges 22. ╱

The charges for hospital services provided by the Group are levied in 集團所提供的醫療服務，是根據憲報所刊載的收費表
accordance with those stipulated in the Gazette. Since the Government has 而收取費用。由於政府已制訂一套給予經濟有困難病
established a set of policies and procedures on granting fee waivers to the 人費用減免的政策及程序，故在綜合收支結算表中確
needy patients, the hospital/clinic fees and charges recognised as income 認為收入的醫院╱診療所收費，已扣除了這些減免數
in the consolidated statement of income and expenditure are stated net of 額。在截至二零一五年三月三十一日止之財政年度
such waivers. The amount of hospital/clinics fees and charges waived for 內，獲減免的醫院╱診療所收費為港幣 538,499,000 元
the financial year ended 31 March 2015 amounted to HK$538,499,000 （二零一四年︰港幣 526,516,000 元）。
(2014: HK$526,516,000).

23. Staff costs 23.

The Group

Basic salaries and other short term employee benefits For the year ended For the year ended
基本薪金及其他短期僱員福利 31 March 2015 31 March 2014
HK$’000 HK$’000
Post-employment benefits 離職後福利： 2015 截至 2014 年

– Contribution to HA Provident Fund Scheme [note 23 (a)] 3 31 3 月 31 日止年度
醫管局公積金計劃供款 [ 附註 23 (a)] 34,415,031 港幣千元
31,829,230
– Contribution to Mandatory Provident Fund Schemes [note 23 (b)] 2,266,007
強積金計劃供款 [ 附註 23 (b)] 519,572 2,166,017
34,101
Death and disability benefits [note 18] 死亡及傷殘福利 [ 附註 18] 432,551
37,234,711
31,289
34,459,087

2014-2015 135