Page 106 - Hospital Authority Annual Report 2019-2020
P. 106
NOTES TO THE FINANCIAL 財務報表附註
STATEMENTS
20. Death and disability liabilities (Continued) 20. 死亡及傷殘福利責任 （續）
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 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 21,264 3,615
Adjustment on plan assets (excluding interest income) (7,646) 18,238
計劃資產的調整（不包括利息收入）
Employer contributions 僱主供款 8,797 8,805
Benefits paid 已付福利 (7,950) (9,394)
At the end of the year 於年終 14,465 21,264
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 2021. 利保障，現行保險計劃有效期至二零二一年
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.
The amounts recognised in the consolidated statement of income 下列是根據精算估值得出並在綜合收支結算
and expenditure and consolidated statement of comprehensive 表及綜合全面收益表予以確認的款額：
income have been calculated by reference to an actuarial valuation
and are as 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
Current service cost 現行服務開支 43,533 38,235
Interest cost 利息開支 4,884 5,330
Remeasurement of disability liability 傷殘福利責任重新計量 (4,629) 2,771
Total, included in staff costs [note 25] 43,788 46,336
總計（包括在員工成本內）［附註25］
Remeasurement of death liability 死亡福利責任重新計量 (8,700) (3,786)
Adjustment on plan assets (excluding interest income) 7,646 (18,238)
計劃資產的調整（不包括利息收入）
Total, included in other comprehensive income (1,054) (22,024)
總計（包括在其他綜合收益內）
104 Hospital Authority Annual Report 醫院管理局年報 2019-2020
