Page 86 - Hospital Authority Annual Report 2019-2020

NOTES TO THE FINANCIAL 財務報表附註
STATEMENTS

4. Critical accounting estimates and judgments 4. 關鍵會計估計及判斷

In preparing the financial statements, management is required to 在制備財務報表時，管理層在會計政策的挑
exercise significant judgments in the selection and application of 選及應用方面需要作出重大判斷，包括作出
accounting policies, including making estimates and assumptions. 估計及假設。以下所列是一些需要作出重大
The following is a review of the more significant accounting policies 判斷及受不確定因素影響的較重要會計政
that are impacted by judgments and uncertainties and for which 策，如情況不同，或採用不同的假設，可能
different amounts may be reported under a different set of conditions 會得出不同的呈報數額。
or using different assumptions.

(a) Provision for medical malpractice claims （a） 醫療失誤申索撥備

The Group co-insures and retains a designated sum for each medical 集團就醫療失誤申索採用共同保險制，並為
malpractice claim. For those professional liability claims in excess 每項醫療失誤申索預留指定款額。超出預留
of the retained sum, the claims will be borne by the insurer. In view 款額的專業責任申索，會由保險公司承擔。
of the complex nature and long development period of the claims, 鑑於此等申索的複雜性質及漫長發展，一個
a Claims Review Panel consisting of the participating medical 由承保醫療失誤責任的保險公司、保險公司
malpractice insurers, the external panel law firms appointed by the 所委任的外界律師行小組及醫管局的專家組
insurers and HA’s in-house experts review the status of potential 成的申索檢討委員會，會每半年檢討潛在及
and active claims semi-annually and assess the provision required 現有申索個案的情況，並評估每宗重要個案
on each significant case. An independent qualified actuary also 所需的撥備。合資格獨立精算師亦會根據過
assists the Group on the assessment of the exposure of other 往申索補償的發展趨勢，協助集團評估其他
reported cases based on historical development trend of the claims 呈報個案的申索風險。管理層會參考申索檢
settlement. With reference to the assessments and the analysis 討委員會及外界精算顧問分別所作的評估和
by the Claims Review Panel and the external actuarial consultant 分析，檢討申索的風險，並於報告日釐定用
respectively, management reviews the claims exposure and 以應付集團風險的所需撥備，此項撥備列入
determines the provision required to cover the Group’s exposure at 附註18的「應付費用及其他賬款」。
each reporting date. Such provision is included in accrued charges
and other payables in note 18.

(b) Death and disability liabilities （b） 死亡及傷殘福利責任

The Group engages an independent qualified actuary to assess 集團委託了合資格獨立精算師於報告日評估
the present value of obligations for its death and disability scheme 死亡及傷殘計劃福利責任的現值，所採用的
at each reporting date. Major actuarial assumptions include the 主要精算假設包括附註20所述的貼現率及薪
discount rate and salary inflation rate which are set out in note 20. 金通脹率。集團用以支付此等責任的現值，
The present value of the Group’s obligations is discounted with 是根據與有關責任年期相若的香港政府債券
reference to market yields on Hong Kong Government Bonds, which 的市場回報按貼現率計算，而長遠的薪金通
have terms to maturity approximating the terms of the related 脹率一般是以巿場預期的長遠價格通脹率為
obligations. The long-term salary inflation is generally based on the 依據。
market’s long-term expectation of price inflation.

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