Page 78 - Hospital Authority Annual Report 2019-2020

NOTES TO THE FINANCIAL 財務報表附註
STATEMENTS

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

(p) Provisions and contingent liabilities （p） 撥備及或然負債

Provisions are recognised when the Group has a present legal or 當集團因過往事件而引致目前負有法律或推
constructive obligation as a result of past events, it is probable that 定之責任，在履行這項責任時有可能導致資
an outflow of resources will be required to settle the obligation, and 源外流，而涉及金額亦能可靠地作出估量，
a reliable estimate of the amount can be made. 撥備便會予以確認。

Where it is not probable that an outflow of economic benefits 倘經濟效益外流的可能性較低，或未能可靠
will be required, or the amount cannot be estimated reliably, 地估量有關金額，則有關責任會以或然負債
the obligation is disclosed as a contingent liability, unless the 形式披露，資源外流的可能性極低則除外。
probability of outflow of economic benefits is remote. A contingent 或然負債是因過往事件引致的可能責任，其
liability is a possible obligation that arises from past events and 存在取決於一項或多項非全由集團控制的未
whose existence will only be confirmed by the occurrence or non- 來不肯定事件之發生與否。
occurrence of one or more uncertain future events not wholly
within the control of the Group.

(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. 項，到期時會以開支入賬。向強制性公
Payments made to the Mandatory Provident Fund Scheme are 積金計劃所作的供款，會作為向界定供
dealt with as payments to defined contribution plans where 款計劃供款處理，集團於這些計劃所負
the Group’s obligations under the schemes are equivalent 的責任，等同於界定供款退休福利計劃
to those arising in a defined contribution retirement benefit 所負的責任。記入收支結算表中的退休
plan. The retirement benefit costs charged in the statement of 福利開支，代表該年度集團向界定供款
income and expenditure represent the contributions payable in 退休福利計劃及強制性公積金計劃所作
respect of the current year to the Group’s defined contribution 的供款。
retirement 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 in 利時而須支付的。當集團有責任支付及
exchange for these benefits. The Group recognises termination 有關福利不可能撤回，這些離職福利會
benefits costs when there is an obligation to make such 予以確認。
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.

76 Hospital Authority Annual Report 醫院管理局年報 2019-2020