Page 90 - 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

2. Principal accounting policies (Continued) 2. 主要會計政策（續）

(q) Employee benefits （q） 僱員福利

(i) Retirement benefits costs （i） 退休福利開支

Payments to the Group’s defined contribution retirement 集團付予界定供款退休福利計劃的款
benefit plans are charged as expenses as they fall due. Payments 項，到期時會以開支入賬。向強制性公
made to the Mandatory Provident Fund Scheme are dealt 積金計劃所作的供款，會作為向界定供
with as payments to defined contribution plans where the 款計劃供款處理，集團於這些計劃所負
Group’s obligations under the schemes are equivalent to those 的責任，等同於界定供款退休福利計劃
arising in a defined contribution retirement benefit plan. The 所負的責任。記入收支結算表中的退休
retirement benefit costs charged in the statement of income and 福利開支，代表該年度集團向界定供款
expenditure represent the contributions payable in respect of 退休福利計劃及強制性公積金計劃所作
the current year to the Group’s defined contribution retirement 的供款。
benefit plan and the Mandatory Provident Fund Scheme.

(ii) Termination benefits costs （ii） 離職福利開支

Termination benefits are payable whenever an employee’s 離職福利是當僱員在正常退休年齡前離
employment is terminated before the normal retirement age 職，或接受自願裁減條款以換取這些福
or whenever an employee accepts voluntary redundancy 利時而須支付的。當集團有責任支付及
in exchange for these benefits. The Group recognises 有關福利不可能撤回，這些離職福利會
termination benefits costs when there is an obligation to 予以確認。
make such payments without possibility of withdrawal.

(iii) Death and disability benefits costs （iii） 死亡及傷殘福利開支

The cost of the Group’s obligations in respect of death and 集團用以支付職員死亡及傷殘福利責任
disability benefits provided to employees is recognised as 的開支，是根據獨立認可精算師每年所
staff costs in the statement of income and expenditure with 作的精算估值，在收支結算表確認為職
reference to annual actuarial valuations performed by an 員開支。
independent qualified actuary.
合資格僱員的死亡福利列為離職後的界
定福利。根據經驗調整及精算假設改變
The death benefits for eligible employees are accounted for as 而重新計量的死亡福利責任，即時在其
他全面收益確認。
post employment defined benefits. Remeasurement of death
liability arising from experience adjustments and changes in
actuarial assumptions are recognised immediately in other
comprehensive income.

The disability benefits are accounted for as other long-term 傷殘福利列為其他長遠職員福利。根據
employee benefits. Remeasurement of disability liability 經驗調整及精算假設改變而重新計量的
arising from experience adjustments and changes in actuarial 傷殘福利責任，即時在收支結算表確認。
assumptions are recognised immediately in the statement of
income and expenditure.

Further details of the death and disability liabilities are set out 有關死亡及傷殘福利責任的詳情見
in note 18. 附註 18。

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