Page 134 - 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）

The analysis below shows how the present value of the 下列分析是根據以下主要精算假設的改

Independent Auditor’s Report and funded obligations as at 31 March 2016 would have increased/ 變，得出二零一六年三月三十一日注資責
Audited Financial Statements
(decreased) as a result of the following changes in the principal 任現值的增加（/ 減少）：

actuarial assumptions:

Discount rate 貼現率 Increase in Decrease in
Assumed rate of future salary increases 假設未來薪金增幅 50 basis points 50 basis points

132 HK$’000 HK$’000
利率升 50 點子 利率降 50 點子
19. Deferred income
港幣千元 港幣千元
(14,333)
15,094 15,678

19. 遞延收益 (13,939)

Hospital Authority Annual Report 2015-2016 The Group and HA Minor Works
集團及醫管局
Designated Tseung Kwan O Projects Fund PPP Fund
At 1 April 2014 於 2014 年 4 月 1 日 donation fund Hospital Fund
Additions during the year 年內增加 [Note 19(a)] [Note 19(b)] [Note 19(c)]
Interest earned 所獲利息 [Note 2(f)] HK$’000
Exchange loss 匯兌損失 HK$’000 HK$’000 HK$’000
Utilisation during the year 年內應用 將軍澳醫院基金
Transfers to consolidated statement 指定捐贈基金 〔附註 19（a）〕 小型工程 公私營協作 Total
〔附註 2（f）〕 港幣千元 HK$’000
of comprehensive income 港幣千元 項目基金 基金
轉調往綜合全面收益表 總計
Transfers to consolidated statement 〔附註 19（b）〕 〔附註 19（c）〕 港幣千元

of income and expenditure 港幣千元 港幣千元
轉調往綜合收支結算表
At 31 March 2015 於 2015 年 3 月 31 日 533,889 66,776 12,808,101 - 13,408,766
Additions during the year 年內增加 230,760 - - - 230,760
Interest earned 所獲利息 - - 383,121
Exchange loss 匯兌損失 - - 383,121 - (276)
Utilisation during the year 年內應用 - (276) - (194)
Transfers to consolidated statement - (194) - - (25,439)
- -
of comprehensive income (25,439)
轉調往綜合全面收益表
Transfers to consolidated statement (229,599) - (1,011,020) - (1,240,619)

of income and expenditure 535,050 66,582 12,154,487 - 12,756,119
轉調往綜合收支結算表 166,032 - - 441,960 607,992
Return of unspent funds to the -
- - 447,373 6 447,379
Government - (12,532) - (12,532)
退還給政府的未用款項 - (8,153) - (8,153)
At 31 March 2016 於 2016 年 3 月 31 日 - - - - (17,155)
(17,155)

(145,645) - (1,066,209) - (1,211,854)

- (58,429) - - (58,429)

555,437 - 11,505,964 441,966 12,503,367