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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

23. Staff costs (Continued) 23. （續）

(a) HA Provident Fund Scheme (“HAPFS”) (a) 醫院管理局公積金計劃

The HAPFS is a defined contribution scheme. The current scheme was 「醫院管理局公積金計劃」是一項界定供款計劃。現行
established on 1 April 2003 and governed by its Trust Deed and Rules 計劃是根據二零零三年一月二十九日的信託契約與規
dated 29 January 2003, and registered under section 18 of the Hong 則，於二零零三年四月一日成立及受其監管，並根據
Kong Occupational Retirement Schemes Ordinance (“ORSO”). 香港職業退休計劃條例第十八條註冊。

Most employees who have opted for HA terms of employment are 大部分已選擇醫管局僱用條件的僱員，均有資格參加
eligible to join the HAPFS on a non-contributory basis. The HAPFS is a 無需供款的「醫院管理局公積金計劃」。「醫院管理局
defined contribution scheme as all benefits are defined in relation to 公積金計劃」是一個界定供款計劃，因為除了於成員
contributions except that a minimum death benefit equating to twelve 去世時發放相等於十二個月薪金的最低死亡福利外，
months’ salary applies on the death of a member. However, when the 所有利益都視乎供款界定。不過，當成員的賬目結餘
member’s account balance is less than his twelve months’ scheme salary, 較其於該計劃下之十二個月計劃薪金為低，該差額則
the difference will be contributed by the Death and Disability Scheme of 會由集團的死亡及傷殘基金補足。
the Group.

The monthly normal contribution by the Group is currently set at 15% of 集團的每月正常供款現為僱員底薪的 15%。僱員在辭
each member’s monthly basic salary. The percentage of benefit 職或退休時可獲的利益比率隨服務年資增加。
entitlement, receivable by the employee on resignation or retirement,
increases with the length of service.

At 31 March 2015, the total membership was 29,989 (2014: 30,809). The 於二零一五年三月三十一日，計劃共有 29,989 名成員
scheme’s net asset value as at 31 March 2015 was HK$58,006,082,000 （二零一四年：30,809 名），計劃的資產淨值為港幣
(2014: HK$53,135,506,000). 58,006,082,000元（二零一四年：港幣53,135,506,000元）。

(b) Mandatory Provident Fund Scheme (“MPFS”) (b) 強制性公積金計劃

In accordance with the Mandatory Provident Fund Schemes Ordinance, 根據《強制性公積金計劃條例》，集團加入集成信託計
the Group set up a MPFS by participating in master trust schemes. HA 劃，為職員設立強制性公積金計劃。醫管局常額僱員
permanent employees can choose between the HAPFS and the MPFS 可選擇參加「醫院管理局公積金計劃」或「強制性公積
while contract and temporary employees are required to join the MPFS 金計劃」，而合約及臨時僱員須參加「強制性公積金計
unless otherwise exempted. 劃」，除非獲得豁免。

The Group’s contributions to MPFS are determined according to each 集團對「強制性公積金計劃」的供款，根據每名成員
member’s terms of employment. Members’ mandatory contributions are 的僱用條件而定。成員的強制性供款固定為月薪5%，
fixed at 5% of monthly salary up to a maximum of HK$1,500 per month. 以每月港幣 1,500 元為上限。

At 31 March 2015, the total membership was 44,013 (2014: 40,244). 於二零一五年三月三十一日，計劃共有 44,013 名成員
During the financial year ended 31 March 2015, total members’ （二零一四年：40,244 名）。在截至二零一五年三月
contributions were HK$436,790,000 (2014: HK$352,257,000). The net
asset value as at 31 March 2015, including assets transferred from 三十一日止之財政年度內，成員的供款總額為港幣
members’ previous employment, was HK$5,940,981,000 (2014: 436,790,000 元（二零一四年：港幣 352,257,000 元）。於
HK$4,877,162,000).
二零一五年三月三十一日，計劃的資產淨值，包括成
員先前職位轉調的資產，為港幣 5,940,981,000 元（二零
一四年：港幣 4,877,162,000 元）。

136 Hospital Authority Annual Report 2014-2015