Page 112 - Hospital Authority Annual Report 2016-2017
P. 112
Independent Auditor’s Report and Audited Financial Statements 獨立核數師報告及經審查的財務報表
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 of the Group and HA （b） 集團及醫管局的應付費用及其他賬款包括未
included accrual for annual leave of HK$1,968,565,000 放年假撥備港幣 1,968,565,000 元（二零一六
(2016: HK$1,888,843,000) and contract gratuity accrual of 年： 港 幣 1,888,843,000 元 ）， 以 及 應 計 合
HK$1,497,136,000 (2016: HK$1,411,748,000). 約酬金港幣 1,497,136,000 元（二零一六年：
港幣 1,411,748,000 元）。
(c) The balance mainly included Government funding for designated （c） 結餘主要包括從政府收到對指定計劃或特定
programmes or specific items that were already received and will 項目的撥款，這些撥款待有關開支發生及已
be recognised as income over the periods in which the related 記入收支結算表時確認作收入。
expenditure is incurred and charged to the statement of income
and expenditure.
17. Deposits received 17. 已收按金
The Group and HA At 31 March 2017 At 31 March 2016
集團及醫管局 HK$’000 HK$’000
Patient deposits 病人按金 2017 年 3 月 31 日 2016 年 3 月 31 日
Deposits received from the Government in respect of building projects 港幣千元 港幣千元
就建築工程從政府所收的按金
Other deposits 其他按金 41,810 42,512
2,277 44
253,647 198,503
297,734 241,059
18. Death and disability liabilities 18. 死亡及傷殘福利責任
Under their terms of employment, HA employees are entitled to 根據僱用條件，醫管局的僱員可享有死亡及
death and disability benefit cover. This is funded by HA through 傷殘福利保障。該計劃由醫管局透過政府的
the recurrent subvention from the Government. 經常性補助予以資助。
The amounts recognised in the balance sheet are as follows: 資產負債表予以確認的款額如下：
The Group and HA At 31 March 2017 At 31 March 2016
集團及醫管局 HK$’000 HK$’000
Present value of funded obligations 注資責任的現值 2017 年 3 月 31 日 2016 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
263,757 254,068
(10,339)
253,418 (15,286)
238,782
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