Page 111 - Hospital Authority Annual Report 2015-1016

Notes to the Financial Statements 財務報表附註

2. Principal accounting policies (Continued) 2. 主要會計政策（續）

(q) Employee benefits (Continued) （q） 僱員福利（續） 獨
立
(ii) Termination benefits costs （ii） 離職福利開支 核
數
Termination benefits are payable whenever an employee’s 離職福利是當僱員在正常退休年齡前 師
employment is terminated before the normal retirement age 離職，或接受自願裁減條款以換取這 報
or whenever an employee accepts voluntary redundancy in 些福利時而須支付的。當集團有責任 告
exchange for these benefits. The Group recognises termination 支付及有關福利不可能撤回，這些離 及
benefits costs when there is an obligation to make such 職福利會予以確認。 經
payments without possibility of withdrawal. 審
查
(iii) Death and disability benefits costs （iii） 死亡及傷殘福利開支 的
財
The cost of the Group’s obligations in respect of death and 集團用以支付職員死亡及傷殘福利責 務
disability benefits provided to employees is recognised as 任的開支，是根據獨立認可精算師每 報
staff costs in the statement of income and expenditure with 年所作的精算估值，在收支結算表確 表
reference to annual actuarial valuations performed by an 認為職員開支。
independent qualified actuary. 109

The death benefits for eligible employees are accounted 合資格僱員的死亡福利列為離職後的 醫
for as post employment defined benefits. Remeasurement 界定福利。根據經驗調整及精算假設 院
of death liability arising from experience adjustments 改變而重新計量的死亡福利責任，即 管
and changes in actuarial assumptions are recognised 時在其他全面收益確認。 理
immediately in other comprehensive income. 局
年
The disability benefits are accounted for as other long- 傷殘福利列為其他長遠職員福利。根 報
term employee benefits. Remeasurement of disability
liability arising from experience adjustments and changes 據經驗調整及精算假設改變而重新計 2015-2016
in actuarial assumptions are recognised immediately in the 量的傷殘福利責任，即時在收支結算
statement of income and expenditure. 表確認。

Further details of the death and disability liabilities are set
out in note 18. 有關死亡及傷殘福利責任的詳情見附

註 18。

(iv) Other employee benefits costs （iv） 其他僱員福利開支

Other employee benefits such as annual leave and contract 其他僱員福利如年假及約滿酬金於應
gratuity are accounted for as they accrue. 付時入賬。

(r) Government subvention （r） 政府補助

Subvention grants approved for the year other than the following 除下列外，本年度經核准的政府補助金列
are classified as recurrent subvention income. 為經常性補助金。

Government grants for building projects are classified and 建築工程的政府補助，當支出款額不符合
recognised as capital subvention income when the amount is 附註 2（g（）i）, 2（g（）ii）及 2（g（）iii）物業、
spent on expenditure which does not meet the capitalisation 機器及設備資本化規定時，會列作及確認
policy of property, plant and equipment as set out in notes 2(g)(i), 為資本補助收入。
2(g)(ii) and 2(g)(iii).