Page 113 - Hospital Authority Annual Report 2019-2020
P. 113
NOTES TO THE FINANCIAL 財務報表附註
STATEMENTS
25. Staff costs (Continued) 25. 員工成本 （續）
(b) Mandatory Provident Fund Scheme (“MPFS”) （b） 強制性公積金計劃
In accordance with the Mandatory Provident Fund Schemes 根據《強制性公積金計劃條例》，集團加入
Ordinance, the Group set up a MPFS by participating in master 集成信託計劃，為職員設立強制性公積金計
trust schemes. HA permanent employees can choose between the 劃。醫管局常額僱員可選擇參加「醫院管理
HAPFS and the MPFS while contract and temporary employees are 局公積金計劃」或「強制性公積金計劃」。除
required to join the MPFS unless otherwise exempted. 非獲得豁免，合約及臨時僱員須參加「強制
性公積金計劃」。
The Group’s contributions to MPFS are determined according 集團對「強制性公積金計劃」的供款，根據
to each member’s terms of employment. Members’ mandatory 每名成員的僱用條件而定。成員的強制性供
contributions are fixed at 5% of monthly salary up to a maximum of 款固定為月薪5%，以每月港幣1,500元為
HK$1,500 per month. 上限。
At 31 March 2020, the total membership was 66,559 (2019: 59,435). 於二零二零年三月三十一日，計劃共有
During the financial year ended 31 March 2020, total members’ 66,559名成員（二零一九年：59,435名）。
contributions were HK$732,090,000 (2019: HK$640,035,000). The 在截至二零二零年三月三十一日止之財政年
net asset value as at 31 March 2020, including assets transferred 度內，成員的供款總額為港幣732,090,000
from members’ previous employment, was HK$9,581,924,000 元（二 零 一 九 年： 港 幣640,035,000元 ）。
(2019: HK$9,676,861,000). 於二零二零年三月三十一日，計劃的資產
淨值，包括成員先前職位轉調的資產，為
港 幣9,581,924,000元（二 零 一 九 年： 港 幣
9,676,861,000元）。
26. Other operating expenses 26. 其他營運開支
Other operating expenses comprise office supplies, hospital 其他營運開支包括辦公室用品、醫院物資、
supplies, non-capitalised project expenditure and other 非資本化項目開支及其他行政開支。截至二
administrative expenses. For the financial year ended 31 March 零二零年三月三十一日止之財政年度，其他
2020, other operating expenses included an accrual for auditor’s 營運開支包括應計核數師酬金港幣2,048,000
remuneration of HK$2,048,000 (2019: HK$1,950,000). 元（二零一九年：港幣1,950,000元）。
Independent Auditor’s Report and Audited Financial Statements 獨立核數師報告及經審核的財務報表 111
