Page 132 - Hospital Authority Annual Report 2015-1016

Notes to the Financial Statements 財務報表附註

18. Death and disability liabilities (Continued) 18. 死亡及傷殘福利責任（續）

Independent Auditor’s Report and The movement in the present value of funded obligations is as 注資責任之現值變動如下：
Audited Financial Statements follows:

The Group and HA
集團及醫管局

For the year ended For the year ended
31 March 2016 31 March 2015
HK$’000 HK$’000

截至 2016 年 截至 2015 年
3 月 31 日止年度 3 月 31 日止年度

港幣千元 港幣千元

Hospital Authority Annual Report 2015-2016At beginning of year 於年初 239,936 206,350
Current service cost 現行服務開支 33,380 27,447
3,757 5,048
130 Interest cost 利息開支 (5,182) (6,543)
(9,427) 1,606
Benefits paid 已付福利 (8,396) 6,028
Remeasurement of disability liability 傷殘福利責任重新計量
Remeasurement of death liability 死亡福利責任重新計量 254,068 239,936
At end of year 於年終

The movement in the fair value of plan assets is as follows: 計劃資產的公允價值變動如下：
The Group and HA
集團及醫管局 For the year ended For the year ended
31 March 2016 31 March 2015
At beginning of year 於年初 HK$’000 HK$’000
Adjustment on plan assets 計劃資產的調整 截至 2016 年 截至 2015 年
Employer contributions 僱主供款 3 月 31 日止年度 3 月 31 日止年度
Benefits paid 已付福利 港幣千元 港幣千元
At end of year 於年終
2,044 6,663
(5,258)
12,741 7,182
(6,543)
5,683 2,044

(5,182)

15,286

The death benefits are insured by a group life insurance policy 醫管局透過團體人壽保險為僱員提供死亡

and the current insurance policy covers the period up to 31 July 福 利 保 障， 現 行 保 險 計 劃 有 效 期 至 二 零

2018. The fair value of plan assets was taken as the present value 一八年七月三十一日。計劃資產的公允價

of the expected death benefits with respect to the obligations 值為保險計劃估計死亡福利責任的現值。

covered by the policy.