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Notes to the Financial Statements
(Continued)
ৌਕజڌڝൗ
ᚃ
Independent Auditor's Report and Audited Financial Statements
獨立核數師報告及經審查的財務報表
2. Principal accounting policies
(Continued)
(q) Employee benefits
(Continued)
(ii) Termination benefits costs
Termination benef its are payable whenever an employee’s
employment is terminated before the normal retirement age or
whenever an employee accepts voluntary redundancy in exchange
for these benefits. The Group recognises termination benefits costs
when there is an obligation to make such payments without
possibility of withdrawal.
(iii) Death and disability benefits costs
The cost of the Group’s obligations in respect of death and disability
benefits provided to employees is recognised as staff costs in the
statement of income and expenditure with reference to annual
actuarial valuations performed by an independent qualified actuary.
The death benefits for eligible employees are accounted for as post
employment defined benefits. Any cumulative unrecognised
actuarial gains and losses exceeding 10% of the greater of the
present value of the Group’s obligations and the fair value of plan
assets are recognised in the statement of income and expenditure
over the expected average remaining ser vice l ives of the
employees.
The disability benefits are accounted for as other long-term
employee benefits. Actuarial gains and losses are recognised
immediately in the statement of income and expenditure.
Further details of the death and disability liabilities are set out in
note 17.
(iv) Other employee benefits costs
Other employee benefits such as annual leave and contract gratuity
are accounted for as they accrue.
(r) Government subvention
Subvention grants approved for the year less amounts spent on property,
plant and equipment and intangible assets during the year are classified
as recurrent grants.
Government subventions of a capital nature (“capital subventions”) are
credited to the capital subventions account and the corresponding
amounts are capitalised as property, plant and equipment or intangible
assets as set out in note 2(g)(iv) and note 2(i) respectively. This includes
capital expenditure on furniture, fixtures, equipment, motor vehicles,
computer hardware, software and systems. Each year, an amount equal
to the depreciation or amortisation charge for these assets and net book
value of assets disposed is transferred from the capital subventions
account and credited to the statement of income and expenditure.
2.
˴ࠅึࠇ݁ഄ
ᚃ
(q)
྇ࡰ၅л
ᚃ
(ii)
ᕎᔖ၅лක˕
ᕎᔖ၅л݊྇ࡰί͍੬ৗ;ϋᙧۃᕎᔖdא
ટաІᗴಯૢಛ˸౬՟வԬ၅лࣛϾ˕˹
ٙfණྠϞப˕˹ʿϞᗫ၅лʔ̙ঐ
ΫdவԬᕎᔖ၅лึʚ˸ᆽႩf
(iii)
ϥɳʿෆಞ၅лක˕
ණྠ͜˸˕˹ᔖࡰϥɳʿෆಞ၅лபٙක
˕d݊࣬ኽዹͭႩ̙ၚၑࢪӊϋהЪٙၚၑП
࠽dίϗ˕ഐၑڌᆽႩމᔖࡰක˕f
Υ༟ࣸ྇ࡰٙϥɳ၅лΐމᕎᔖܝٙޢ֛၅
лfО͊ᆽႩٙၚၑޮቱאᑦฦʕ൴གྷණྠ
͜˸˕˹ᔖࡰϥɳ၅лபٙତ࠽dʿࠇྌ༟
ପٙʮlsᄆ࠽ʕ༰৷٫ٙ
10%
ʘږᕘdึ˸྇
ࡰٙཫࠇ֠ቱ̻ѩਕϋಂdίϗ˕ഐၑڌᆽ
Ⴉf
ෆಞ၅лΐމՉ˼ڗჃᔖࡰ၅лdၚၑޮቱʿ
ᑦฦуࣛίϗ˕ഐၑڌᆽႩf
Ϟᗫϥɳʿෆಞ၅лபٙ༉ઋԈڝൗ
17
f
(iv)
Չ˼྇ࡰ၅лක˕
Չ˼྇ࡰ၅лνϋʿߒတཇږᏐ˹ࣛɝሪf
(r)
ִ݁п
͉ϋܓࣨࡘִٙ݁пږϔৰ͉ϋlz͜يุeዚ
ኜʿண௪ʿೌҖ༟ପٙක˕dΐމ੬пږf
༟͉ሯִٙ݁п༟͉пึাɝ༟͉пٙ
൲˙dԨܲڝൗ
2(g)(iv)
ʿڝൗ
2(i)
הࠑਗ਼Νږᕘ༟
͉ʷdʱйΐމيุeዚኜʿண௪אೌҖ༟ପfவࡈ
ධͦʊܼ̍Ոeո֛ༀໄeண௪eӛԓeཥ໘
eழʿӻ୕fӊϋdɓഅഃ༈ഃ༟ପұᔚא
ᛅቖٙږᕘʿ̈ਯ༟ପٙሪࠦଋ࠽ึ͟༟͉пᔷሜ
ֻϗ˕ഐၑڌٙ൲˙f
108 HOSPITAL AUTHORITY ANNUAL REPORT 2012-2013