Page 113 - Hospital Authority Annual Report 2016-2017
P. 113
Hospital Authority Annual Report 醫院管理局年報 2016-2017
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 movement in the present value of funded obligations is as 注資責任之現值變動如下：
follows:
The Group and HA For the year ended For the year ended
集團及醫管局 31 March 2017 31 March 2016
HK$’000 HK$’000
At the beginning of the year 於年初 截至 2017 年 截至 2016 年
Current service cost 現行服務開支 3 月 31 日止年度 3 月 31 日止年度
Interest cost 利息開支 港幣千元 港幣千元
Benefits paid 已付福利
Remeasurement of disability liability 傷殘福利責任重新計量 254,068 239,936
Remeasurement of death liability 死亡福利責任重新計量
At the end of the year 於年終 37,623 33,380
3,974 3,757
(8,890) (5,182)
(33) (9,427)
(22,985) (8,396)
263,757 254,068
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 For the year ended For the year ended
集團及醫管局 31 March 2017 31 March 2016
HK$’000 HK$’000
At the beginning of the year 於年初 截至 2017 年 截至 2016 年
Adjustment on plan assets (excluding interest income) 3 月 31 日止年度 3 月 31 日止年度
計劃資產的調整（不包括利息收入） 港幣千元 港幣千元
Employer contributions 僱主供款
Benefits paid 已付福利 15,286 2,044
At the end of the year 於年終 (2,793) 12,741
6,736 5,683
(8,890) (5,182)
10,339 15,286
The death benefits are insured by a group life insurance policy and 醫管局透過團體人壽保險為僱員提供死亡福
the current insurance policy covers the period up to 31 July 2018. 利保障，現行保險計劃有效期至二零一八年
The fair value of plan assets was taken as the present value of the 七月三十一日。計劃資產的公允價值為保險
expected death benefits with respect to the obligations covered by 計劃估計死亡福利責任的現值。
the policy.
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