Page 131 - Hospital Authority Annual Report 2015-1016
P. 131
Notes to the Financial Statements 財務報表附註
16. Creditors and accrued charges (Continued) 16. 債權人及應付費用（續）
(b) Accrued charges and other payables included accrual for annual （b） 應付費用及其他賬款包括未放年假撥備港 獨
立
leave of HK$1,888,843,000 (2015: HK$1,756,146,000) and contract 幣 1,888,843,000 元（二 零 一 五 年： 港 幣 核
數
gratuity accrual of HK$1,411,748,000 (2015: HK$1,233,794,000). 1,756,146,000 元），以及應計合約酬金港幣 師
報
The balance also included a provision for doctors’ and non- 1,411,748,000 元（二 零 一 五 年： 港 幣 告
及
doctors’ claims of HK$10,502,000 (2015: HK$121,224,000) as 1,233,794,000 元）。結餘亦包括一筆港幣 經
審
described in note 4(a). 10,502,000 元 撥 備（二 零 一 五 年： 港 幣 查
的
121,224,000 元），用以支付附註 4（a）所述 財
務
給醫生及非醫生職員的補償金額。 報
表
(c) The balance mainly included Government funding for designated （c） 結餘主要包括從政府收到對指定計劃或特
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programmes or specific items that were already received and 定項目的撥款，這些撥款待有關開支發生
will be recognised as income over the periods in which the 及已記入收支結算表時確認作收入。
related expenditure is incurred and charged to the statement of
income and expenditure.
17. Deposits received 17. 已收按金 At 31 March 2015 醫
HK$’000 院
The Group and HA At 31 March 2016 管
集團及醫管局 HK$’000 2015 年 3 月 31 日 理
港幣千元 局
Patient deposits 病人按金 2016 年 3 月 31 日 38,235 年
Deposits received from the Government in respect of 港幣千元 8,710 報
42,512
building projects 44 161,107 2015-2016
就建築工程從政府所收的按金 208,052
Other deposits 其他按金 198,503
241,059
18. Death and disability liabilities 18. 死亡及傷殘福利責任
Under their terms of employment, HA employees are entitled to 根據僱用條件，醫管局的僱員可享有死亡
death and disability benefit cover. This is funded by HA through 及傷殘福利保障。該計劃由醫管局透過政
the recurrent subvention from the Government. 府的經常性補助予以資助。
The amounts recognised in the balance sheet are as follows: 資產負債表予以確認的款額如下：
The Group and HA At 31 March 2016 At 31 March 2015
集團及醫管局 HK$’000 HK$’000
Present value of funded obligations 注資責任的現值 2016 年 3 月 31 日 2015 年 3 月 31 日
Fair value of plan assets 計劃資產的公允價值 港幣千元 港幣千元
254,068 239,936
(2,044)
(15,286)
237,892
238,782
