Page 79 - 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）

(q) Employee benefits (Continued) （q） 僱員福利 （續）

(iii) Death and disability benefits costs (Continued) （iii） 死亡及傷殘福利開支 （續）

The death benefits for eligible employees are accounted for as 合資格僱員的死亡福利列為離職後的界
post employment defined benefits. Remeasurement of death 定福利。根據經驗調整及精算假設改變
liability arising from experience adjustments and changes in 而重新計量的死亡福利責任，即時在其
actuarial assumptions are recognised immediately in other 他綜合收益確認。
comprehensive income.

The disability benefits are accounted for as other long-term 傷殘福利列為其他長遠職員福利。根據
employee benefits. Remeasurement of disability liability 經驗調整及精算假設改變而重新計量的
arising from experience adjustments and changes in actuarial 傷殘福利責任，即時在收支結算表確認。
assumptions are recognised immediately in the statement of
income and expenditure.

Further details of the death and disability liabilities are set out 有關死亡及傷殘福利責任的詳情見
in note 20. 附註20。

(iv) Other employee benefits costs （iv） 其他僱員福利開支

Other employee benefits such as annual leave and contract 其他僱員福利如年假及約滿酬金於應付
gratuity are accounted for as they accrue. 時入賬。

(r) Government subvention （r） 政府補助

Subvention grants approved for the year other than the following 除下列外，本年度經核准的政府補助金列為
are classified as recurrent subvention income. 經常性補助金。

(i) Government funding for building projects, together with （i） 政府就建築工程的撥款，以及個別前補
contributions from the individual governing bodies of ex- 助醫院管治機構承擔的款項，由醫管局
subvented hospitals, are received by HA for undertaking the 收取代為執行基本工程項目。就建築工
capital works on their behalf. Accordingly, the amount incurred 程所涉費用及所得撥款，相應反映於流
on building projects and the funding received are reflected as 動資產 / 流動負債的變動中。任何醫管
changes in current assets / current liabilities. Any outstanding 局所支付而未獲付還的工程費用列為流
reimbursement of project costs incurred by HA is recognised 動資產，而醫管局收取用以支付日後工
as current assets, while advance funding received by HA for 程費用的預先撥款列為流動負債。詳情
meeting the project costs in future periods are recognised as 載於附註13及18。
current liabilities. Further details are set out in notes 13 and 18.

(ii) The one-off grant received from the Government for minor （ii） 政府的小型工程一次性撥款（分目
works projects (under Subhead 8083MM) together with the 8083MM 項下）及有關的投資收益確認
related investment income are recognised as deferred income – 為遞延收益 — 小型工程項目基金。每
Minor Works Projects Fund. Each year, the amount spent on the 年，小型工程項目的支出款額，如適
minor works projects is transferred from deferred income to 當，由遞延收益轉調往收支結算表或遞
the statement of income and expenditure or deferred income – 延收益 — 資本補助。遞延收益 — 小型
capital subventions as appropriate. Further details of the deferred 工程項目基金的詳情載於附註21（a）。
income – Minor Works Projects Fund are set out in note 21(a).

Independent Auditor’s Report and Audited Financial Statements 獨立核數師報告及經審核的財務報表 77