Page 107 - Hospital Authority Annual Report 2019-2020

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）

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 集團及醫管局

For the year ended For the year ended
31 March 2020 31 March 2019
截至2020年 截至2019年
3月31日止年度 3月31日止年度
% %
Discount rate 貼現率 0.80 1.70
Assumed rate of future salary increases 假設未來薪金增幅 3.10 4.00

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 2020 would have increased / (decreased) 得出二零二零年三月三十一日注資責任現值
as a result of the following changes in the principal actuarial 的增加 /（減少）：
assumptions:

Increase in Decrease in
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

Discount rate 貼現率 (19,597) 21,668
Assumed rate of future salary increases 假設未來薪金增幅 20,787 (18,475)

Independent Auditor’s Report and Audited Financial Statements 獨立核數師報告及經審核的財務報表 105