Page 114 - Hospital Authority Annual Report 2016-2017
P. 114
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
18. Death and disability liabilities (Continued) 18. 死亡及傷殘福利責任（續）
The amounts recognised in the consolidated statement of income 下列是在綜合收支結算表及綜合全面收益表
and expenditure and consolidated statement of comprehensive 予以確認的款額，是根據精算估值得出：
income have been calculated by reference to an actuarial valuation
and are as 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
Current service cost 現行服務開支 截至 2017 年 截至 2016 年
Interest cost 利息開支 3 月 31 日止年度 3 月 31 日止年度
Remeasurement of disability liability 傷殘福利責任重新計量 港幣千元 港幣千元
Total, included in staff costs [note 25]
總計（包括在員工成本內）［附註 25］ 37,623 33,380
3,974 3,757
(33) (9,427)
41,564 27,710
Remeasurement of death liability 死亡福利責任重新計量 (22,985) (8,396)
Adjustment on plan assets (excluding interest income) 2,793 (12,741)
計劃資產的調整（不包括利息收入）
Total, included in other comprehensive income (20,192) (21,137)
總計（包括在其他全面收益內）
Principal actuarial assumptions used in the actuarial valuation are 精算估值採用的主要精算假設如下：
as 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
截至 2017 年 截至 2016 年
Discount rate 貼現率 3 月 31 日止年度 3 月 31 日止年度
Assumed rate of future salary increases 假設未來薪金增幅 % %
1.70 1.60
3.60 3.60
The analysis below shows how the present value of the funded 下列分析是根據以下主要精算假設的改變，
obligations as at 31 March 2017 would have increased / (decreased) as 得出二零一七年三月三十一日注資責任現值
a result of the following changes in the principal actuarial assumptions: 的增加 /（減少）：
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
HK$'000 HK$'000
利率升 50 點子 利率降 50 點子
港幣千元 港幣千元
(14,878) 16,296
15,666 (14,429)
110
