Page 98 - Hospital Authority Annual Report 2016-2017

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

4. Critical accounting estimates and 4. 關鍵會計估計及判斷
judgments

In preparing the financial statements, management is required to 在制備財務報表時，管理層在會計政策的挑
exercise significant judgments in the selection and application of 選及應用方面需要運用重大判斷，包括作出
accounting policies, including making estimates and assumptions. 估計及假設。以下所列是一些需要運用重大
The following is a review of the more significant accounting 判斷及受不確定因素影響的較重要會計政
policies that are impacted by judgments and uncertainties and for 策，如情況不同，或採用不同的假設，可能
which different amounts may be reported under a different set of 會得出不同的呈報數額。
conditions or using different assumptions.

(a) Provision for medical malpractice claims （a） 醫療失誤申索撥備

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，並為
medical malpractice claim. For those professional liability claims 每項醫療失誤申索預留指定款額。超出預留
in excess of the retained sum, the claims will be borne by the 款額的專業責任申索，會由保險公司承擔。
insurer. In view of the complex nature and long development 鑑於此等申索的複雜性質及漫長進展，一個
period of the claims, a Claims Review Panel consisting of the 由承保醫療失誤責任的保險公司、保險公司
participating medical malpractice insurers, the external panel law 所委任的外界律師行小組及醫管局的專家組
firms appointed by the insurers and HA’s in-house experts review 成的申索檢討委員會，會每半年檢討潛在及
the status of potential and active claims semi-annually and assess 現有申索個案的情況，並評估每宗重要個案
the provision required on each significant case. An independent 所需的撥備。合資格獨立精算師亦會根據過
qualified actuary also assists the Group on the assessment of the 往申索補償的發展趨勢，協助集團評估其他
exposure of other reported cases based on historical development 呈報個案的申索風險。管理層會參考申索檢
trend of the claims settlement. With reference to the assessments 討委員會及外界精算顧問分別所作的評估和
and the analysis by the Claims Review Panel and the external 分析，檢討申索的風險，並於報告日釐定用
actuarial consultant respectively, management reviews the 以應付集團風險的所需撥備，此項撥備列入
claims exposure and determines the provision required to cover 附註 16 的「應付費用及其他賬款」。
the Group’s exposure at each reporting date. Such provision is
included in accrued charges and other payables in note 16.

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

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