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Notes to the Financial Statements
(Continued)
ৌਕజڌڝൗ
ᚃ
4. Critical accounting estimates and judgments
(Continued)
(a) Provision for doctors’claims and non-doctors’
compensation
(Continued)
Meanwhile, HK$47,568,000 was paid by HA during the financial year
ended 31 March 2013 under the call payment offer to eligible non-
doctors approved by the HA Board in January 2012. Reviews for various
cases requested by staff / leavers who had not accepted or received
offers under this call payment offer were completed. Further offers were
issued to eligible staff / leavers in June 2013 and the total settlement
amount is estimated to be HK$13,100,000.
A provision of HK$192,420,000 has been made in the financial statements
as at 31 March 2013, representing management’s best estimates of
outstanding and potential claims after making reference to the court
rulings and an independent qualified actuary.
(b) Provision for medical malpractice claims
The Group co-insures and retains a designated sum for each medical
malpractice claim. For those professional liability claims in excess of the
retained sum, the claims will be borne by the insurer. In view of the
complex nature and long development period of the claims, a Claims
Review Panel consisting of the participating medical malpractice insurers,
the external panel law firms appointed by the insurers and HA’s in-house
experts review the status of potential and active claims semi-annually
and assess the provision requi red on each signi f icant case. An
independent qualified actuary also assists the Group on the assessment
of the exposure of other reported cases based on historical development
trend of the claims settlement. With reference to the assessments and
the analysis by the Claims Review Panel and the external actuarial
consultant respectively, management reviews the claims exposure and
determines the provision required to cover the Group’s exposure at each
balance sheet date. Such provision is included in accrued charges and
other payables in note 15.
(c) Death and disability liabilities
The Group engages an independent qualified actuary to assess the
present value of obligations for its death and disability scheme at each
balance sheet date. Major actuarial assumptions include the discount
rate and salary inflation rate which are set out in note 17. The present
value of the Group’s obligations is discounted with reference to market
yields on Hong Kong Exchange Fund Notes, which have terms to
maturity approximating the terms of the related obligations. The long-
term salary inflation is generally based on the market ’s long-term
expectation of price inflation.
4.
ᗫᒟึࠇПࠇʿкᓙ
ᚃ
(a)
ᔼ͛ʿڢᔼ͛ᔖࡰᎵʘᅡ௪
ᚃ
̤ɓ˙ࠦdᔼ၍҅ɽึɚཧɓɚϋɓ˜ஷཀΣΥ༟
ࣸٙڢᔼ͛ᔖࡰપ̈ࡉ̜Ꮅ˙ࣩdᔼ၍҅ί࿚Їɚ
ཧɓɧϋɧ˜ɧɤɓ˚˟ʘৌ݁ϋܓ˕˹əಥ࿆
47,568,000
ʩf࣬ኽϤ˙ࣩdɓԬӚટա݊ϣᎵ˙
ࣩא͊ϗཀОᎵٙ྇ࡰఱՉࡈࣩ̈əᏨীࠅ
Ӌdᔼ၍҅ʊҁϓהϞᏨীdԨɚཧɓɧϋʬ˜ආ
ɓӉΣΥ༟ࣸᔖࡰŊᕎᔖɛࡰ೯׳ᎵfПࠇձ༆ږ
ᕘΥಥ࿆
13,100,000
ʩf
࿚Їɚཧɓɧϋɧ˜ɧɤɓ˚ٙৌਕజڌʊЪ̈ಥ࿆
192,420,000
ʩᅡ௪dவഅږᕘ݊၍ଣᄴਞϽجࢬк
˿ʿΥ༟ࣸዹͭၚၑࢪٙจԈהЪٙ௰൨ڐПࠇf
(b)
ᔼᐕ̰Ⴌ͡॰ᅡ௪
ණྠఱᔼᐕ̰Ⴌ͡॰મ͜ΝڭᎈՓdԨމӊධᔼᐕ
̰Ⴌ͡॰ཫवܸ֛ಛᕘf൴̈ཫवಛᕘٙਖ਼ุப͡
॰dึ͟ڭᎈʮ̡וዄfᛠϤഃ͡॰ٙልᕏሯʿ
ဘڗආ࢝dɓࡈ͟וڭᔼᐕ̰Ⴌபٙڭᎈʮ̡eڭ
ᎈʮ̡ה։̮ٙޢܛࢪБʃଡ଼ʿᔼ၍҅ٙਖ਼ଡ଼ϓ
ٙ͡॰Ꮸী։ࡰึdึӊ̒ϋᏨীᆑίʿତϞ͡॰ࡈ
ࣩٙઋرdԨ൙Пӊ֚ࠠࠅࡈࣩהცٙᅡ௪fΥ༟ࣸ
ዹͭၚၑࢪ͵ึ࣬ኽཀֻ͡॰Ꮅٙ೯࢝ᒈැdп
ණྠ൙ПՉ˼яజࡈࣩٙ͡॰ࠬᎈf၍ଣᄴึਞϽ͡
॰Ꮸী։ࡰึʿ̮ޢၚၑᚥਪʱйהЪٙ൙Пձʱ
ؓdᏨী͡॰ٙࠬᎈdԨഐၑ˚ᔾ֛͜˸Ꮠ˹ණྠ
ࠬᎈٙהცᅡ௪dϤධᅡ௪ΐɝڝൗ
15
ٙᏐ˹൬͜
ʿՉ˼ሪಛf
(c)
ϥɳʿෆಞ၅лப
ණྠ։ৄəΥ༟ࣸٙዹͭၚၑࢪഐၑ˚൙Пϥɳʿ
ෆಞࠇྌ၅лபٙତ࠽dהમٙ͜˴ࠅၚၑண̍
ܼڝൗ
17
הࠑٙ൨ତଟʿᑚږஷദଟfණྠ͜˸˕˹
Ϥഃபٙତ࠽d݊࣬ኽၾϞᗫபϋಂ߰ٙ࠰ಥ
̮ිਿږවՎ̹ٙఙΫజܲ൨ତଟࠇၑdϾڗჃٙᑚ
ږஷദଟɓছ݊˸ឈఙཫಂٙڗჃᄆࣸஷദଟމԱ
ኽf
115
醫院管理局年報
2012-2013