Page 105 - Hospital Authority Annual Report 2019-2020

NOTES TO THE FINANCIAL 財務報表附註
STATEMENTS

20. Death and disability liabilities 20. 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 the 傷殘福利保障。該計劃由醫管局透過政府的
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 集團及醫管局
At 31 March 2020 At 31 March 2019
HK$’000 HK$’000
2020年3月31日 2019年3月31日
港幣千元 港幣千元

Present value of funded obligations 注資責任的現值 321,885 294,747
Fair value of plan assets 計劃資產的公允價值 (14,465) (21,264)
307,420 273,483

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 集團及醫管局
For the year ended For the year ended
31 March 2020 31 March 2019
HK$’000 HK$’000
截至2020年 截至2019年
3月31日止年度 3月31日止年度
港幣千元 港幣千元
At the beginning of the year 於年初 294,747 261,591
Current service cost 現行服務開支 43,533 38,235
Interest cost 利息開支 4,884 5,330
Benefits paid 已付福利 (7,950) (9,394)
Remeasurement of disability liability 傷殘福利責任重新計量 (4,629) 2,771
Remeasurement of death liability 死亡福利責任重新計量 (8,700) (3,786)
At the end of the year 於年終 321,885 294,747

Independent Auditor’s Report and Audited Financial Statements 獨立核數師報告及經審核的財務報表 103