Page 119 - Hospital Authority Annual Report 2015-1016

Notes to the Financial Statements 財務報表附註

4. Critical accounting estimates and 4. 關鍵會計估計及判斷（續）
judgments (Continued)
獨
(a) Provision for doctors’ and non-doctors’ claims （a） 醫生及非醫生職員補償之撥備（續） 立
核
(Continued) 數
師
Meanwhile, HA had effected payment under the call payment 另一方面，醫管局大會通過向合資格的非 報
offer to eligible non-doctors approved by the HA Board between 醫生職員推出候召補償方案，醫管局在截 告
the financial years ended 31 March 2013 and 31 March 2016. A 至二零一三年三月三十一日止至二零一六 及
number of non-doctors had filed claims against HA in the Labour 年三月三十一日止的財政年度支付了補 經
Tribunal for rest days, statutory and public holidays or claims 償。一批非醫生職員就休息日、法定假期 審
under the call payment offer. These claims were either settled or 及公眾假期或根據候召補償方案的補償， 查
adjourned by the Labour Tribunal. 經勞資審裁處向醫管局提出申索，這些申 的
索已經接受和解，或已為勞資審裁處暫停 財
審理。 務
報
As at 31 March 2016, HA has adjusted the liability provision 截 至 二 零 一 六 年 三 月 三 十 一 日， 醫 管 局 表
to HK$10,502,000 (2015: HK$121,224,000), representing 將 責 任 撥 備 調 整 為 港 幣 10,502,000 元
management's best estimates taking into consideration of the （二 零 一 五 年： 港 幣 121,224,000 元 ）， 這 117
court rulings. A write-back of provision of HK$107,695,000 was 筆金額是管理層經考慮法庭判令所作的最
recorded as other income for the year ended 31 March 2016. 貼近估計。在截至二零一六年三月三十一 醫
日止的年度，港幣 107,695,000 元的撥備 院
撥回列作其他收入。 管
理
局
年
報

(b) Provision for medical malpractice claims （b） 醫療失誤申索撥備 2015-2016

The Group co-insures and retains a designated sum for each 集團就醫療失誤申索採用共同保險制，並
medical malpractice claim. For those professional liability claims 為每項醫療失誤申索預留指定款額。超出
in excess of the retained sum, the claims will be borne by the 預留款額的專業責任申索，會由保險公司
insurer. In view of the complex nature and long development 承擔。鑑於此等申索的複雜性質及漫長進
period of the claims, a Claims Review Panel consisting of the 展， 一 個 由 承 保 醫 療 失 誤 責 任 的 保 險 公
participating medical malpractice insurers, the external panel law 司、保險公司所委任的外界律師行小組及
firms appointed by the insurers and HA’s in-house experts review 醫管局的專家組成的申索檢討委員會，會
the status of potential and active claims semi-annually and assess 每半年檢討潛在及現有申索個案的情況，
the provision required on each significant case. An independent 並評估每宗重要個案所需的撥備。合資格
qualified actuary also assists the Group on the assessment of the 獨立精算師亦會根據過往申索補償的發展
exposure of other reported cases based on historical development 趨勢，協助集團評估其他呈報個案的申索
trend of the claims settlement. With reference to the assessments 風險。管理層會參考申索檢討委員會及外
and the analysis by the Claims Review Panel and the external 界精算顧問分別所作的評估和分析，檢討
actuarial consultant respectively, management reviews the 申索的風險，並於報告日釐定用以應付集
claims exposure and determines the provision required to cover 團風險的所需撥備，此項撥備列入附註 16
the Group’s exposure at each reporting date. Such provision is 的「應付費用及其他賬款」。
included in accrued charges and other payables in note 16.

(c) Death and disability liabilities （c） 死亡及傷殘福利責任

The Group engages an independent qualified actuary to assess 集團委託了合資格的獨立精算師於報告日
the present value of obligations for its death and disability scheme 評估死亡及傷殘計劃福利責任的現值，所
at each year end date. Major actuarial assumptions include the 採用的主要精算假設包括附註 18 所述的貼
discount rate and salary inflation rate which are set out in note 現率及薪金通脹率。集團用以支付此等責
18. The present value of the Group’s obligations is discounted with 任的現值，是根據與有關責任年期相若的
reference to market yields on Hong Kong Government Bonds, 香港政府債券的市場回報按貼現率計算，
which have terms to maturity approximating the terms of the 而長遠的薪金通脹率一般是以巿場預期的
related obligations. The long-term salary inflation is generally 長遠價格通脹率為依據。
based on the market’s long-term expectation of price inflation.