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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
3. Financial riskmanagement
(Continued)
(c) Capital management
(Continued)
The Group’s objective for managing capital is to safeguard the Group’s
ability to continue as a going concern to ensure sustainability of the
public health care system. As in previous years, the Group undertook a
budget planning process to work out a viable budget plan for the
financial year ended 31 March 2013. The annual budget is compiled by
assessing the total resources required for HA to meet its needs on
baseline services, pressure areas, as well as programmes approved for the
year and other initiatives incorporated in the HA annual plan. The
projected requirement has been mapped against the funding indicated
by the Government together with other sources of income, including
medical and non-medical fee income and alternative sources of income.
The Group targeted to contain the overall expenditure within the total
funding available. The Group will also make every endeavour to meet the
rising service demand and ensure the best use of public resources. To
enhance accountability for the appropriate use of resources, key
performance indicators have been developed to measure performance
of hospitals / clusters and monthly financial report on HA and clusters’
performance has been reviewed to monitor the spending level against
budget on an ongoing basis.
4. Critical accounting estimates and judgments
In preparing the financial statements, management is required to
exercise significant judgments in the selection and application of
accounting policies, including making estimates and assumptions. The
following is a review of the more significant accounting policies that are
impacted by judgments and uncertainties and for which different
amounts may be reported under a different set of conditions or using
different assumptions.
(a) Provision for doctors’claims and non-doctors’
compensation
165 doctors had filed claims against HA for alleged failure to grant rest
days, statutory holidays, public holidays and overtime worked over a
period going back to 1996 in High Court Action No. 1924 of 2002. Similar
claims were lodged by other doctors in the Labour Tribunal between
2006 and 2012 and they were adjourned pending assessment of the
High Court claim.
HA paid out HK$525,434,000 during the financial year ended 31 March
2007 and HK$222,640,000 between the financial years ended 31 March
2011 and 31 March 2013 under two settlement packages implemented
in 2006 and 2010 respectively.
Following the Court of Final Appeal ruling in October 2009 and the
assessment of damages for the three lead plaintiffs in High Court Action
No. 1924 of 2002 in June 2012, damages in respect of the three lead
plaintiffs were paid in September 2012. HA has since settled over 80% of
remaining claims in High Court Action No. 1924 of 2002 and the Labour
Tribunal. The estimated total settlement amount is HK$206,429,000.
3.
ৌਕࠬᎈ၍ଣ
ᚃ
(c)
༟͉၍ଣ
ᚃ
ණྠ༟͉၍ଣٙͦᅺ݊ڭღණྠٙঐɢdᘱᚃίܵᚃ
ᐄٙਿᓾɪᆽڭʮͭᔼᐕՓ̙ٙܵᚃঐɢfණྠ
ɓνཀֻdீཀཫၑྌཀఱ࿚Їɚཧɓɧϋɧ˜
ɧɤɓ˚˟ৌ݁ϋܓՓࠈᖢٙཫၑࠇྌfίՓࠈϋ
ܓৌ݁ཫၑࣛd݊࣬ኽהᐏִٙ݁ᅡಛʿՉ˼ϗɝ
Ը๕dܼ̍ᔼᐕʿڢᔼᐕ൬͜ձՉ˼ᗳйٙϗɝd൙
Пʿࠈ̈ཫࠇ༟๕ცӋd˸ၪܵਿᇞʿᏀɢᇍᖚ
ٙਕცࠅd˸ʿપБᔼ၍҅ʈЪࠇྌlz༱ΐٙҭࣨ
ධͦʿՉ˼ણ݄fණྠٙͦᅺ݊༺Їཫၑ̻ፅdਗ਼
ක˕છՓִ݁ӊϋпᕘlzdԨးɢʲΥ˚ᄣٙ
ਕცӋdᆽڭʮ༟๕͜Չהfމ̋੶ቇ༶͜
༟๕ٙਪபdණྠՓࠈə˴ࠅϓܸࣖᅺd˸ܵᚃඎ
ܓᔼ৫ŊᑌၣٙڌତdԨᄲቡˀ݈ᔼ၍҅ʿᑌၣڌତ
ٙӊ˜ৌ݁జѓdܲྌཫၑ္࿀ක˕ઋرf
4.
ᗫᒟึࠇПࠇʿкᓙ
ίՓ௪ৌਕజڌࣛd၍ଣᄴίึࠇ݁ഄٙܿ፯ʿᏐ͜
˙ࠦცࠅ༶ࠠ͜ɽкᓙdܼ̍Ъ̈Пࠇʿணf˸ɨ
הΐ݊ɓԬცࠅ༶ࠠ͜ɽкᓙʿաʔᆽ֛Ϊ९ᅂᚤٙ
༰ࠠࠅึࠇ݁ഄdνઋرʔΝdאમ͜ʔΝٙணd
̙ঐึ̈ʔΝٙяజᅰᕘf
(a)
ᔼ͛ʿڢᔼ͛ᔖࡰᎵʘᅡ௪
165
Τᔼ၍҅ᔼ͛Ϊɓɘɘʬϋৎ͊ᐏഗʚ;ࢹ˚e
ج֛ಂeʮಂʿ൴ࣛʈЪᎵϾΣᔼ၍҅͡॰
ሦᎵd৷ഃج৫ࣩᇜމ
1924-2002
fՉ˼ᔼ͛ί
ɚཧཧʬЇɚཧɓɚϋಂග͟௶༟ᄲஈ̈ٙᗳ
Ч͡॰d௶༟ᄲஈʊᅲ৾ᄲଣdഃܙ৷৫࿁ࣩٙ
൙Пf
ᔼ၍҅ίɚཧཧʬϋʿɚཧɓཧϋܝપ̈Շࡈձ༆
˙ࣩd࿚Їɚཧཧɖϋɧ˜ɧɤɓ˚˟ʘৌ݁ϋܓ
˕˹əಥ࿆
525,434,000
ʩd̤࿚Їɚཧɓɓϋɧ˜
ɧɤɓ˚˟Їɚཧɓɧϋɧ˜ɧɤɓ˚˟ʘৌ݁ϋܓ
˕˹əಥ࿆
222,640,000
ʩf
࣬ኽᄲج৫ίɚཧཧɘϋɤ˜ٙк˿d˸ʿ৷ഃج
৫ɚཧɓɚϋʬ˜࿁ɧΤ˴ࠅࡡѓɛٙሦᎵ൙П
৷ഃج৫ࣩᇜ
1924-2002
dᔼ၍҅ɚཧɓɚ
ϋɘ˜ΣɧΤ˴ࠅࡡѓɛ˕˹əሦᎵfЇϤdఱ৷ഃ
ج৫ࣩᇜ
1924-2002
ʿΣ௶༟ᄲஈ̈ٙቱɨ
͡॰d൴ཀ
80%
ʊટաᔼ၍҅ٙձ༆˙ࣩfПࠇձ༆
ږᕘΥಥ࿆
206,429,000
ʩf
114 HOSPITAL AUTHORITY ANNUAL REPORT 2012-2013