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Notes to the Financial Statements
(Continued)
ৌਕజڌڝൗ
ᚃ
15 Creditors and accrued charges
(Continued)
(b)
Accrued charges and other payables included accrual for unutilised
annual leave of HK$1,551,413,000 (2012: HK$1,377,685,000) and contract
gratuity accrual of HK$916,607,000 (2012: HK$755,883,000). The balance
also included a provision for doctors’ claims
and non-doctors’
compensation of HK$192,420,000 (2012: HK$414,800,000) as described in
note 4(a).
(c)
The balance mainly included Government funding for designated
programs or specific items that were already received and will be
recognised as income over the periods in which the related expenditure
is incurred and charged to the statement of income and expenditure.
16 Deposits received
The Group and HA
ණྠʿᔼ၍҅
At 31 March 2013
HK$’000
2013
ϋ
3
˜
31
˚
ಥ࿆ɷʩ
At 31 March 2012
HK$’000
2012
ϋ
3
˜
31
˚
ಥ࿆ɷʩ
Patient deposits
षɛܲږ
26,398
84,303
Deposits received from the Government in respect of building projects
ఱܔጘʈִ݁הϗٙܲږ
18
199
Other deposits
Չ˼ܲږ
102,826
73,938
129,242
158,440
17 Death and disability liabilities
Under their terms of employment, HA employees are entitled to death and
disability benefit cover. This is funded by HA through the recurrent
subvention from the Government.
The amounts recognised in the balance sheet are as follows:
The Group and HA
ණྠʿᔼ၍҅
At 31 March 2013
HK$’000
2013
ϋ
3
˜
31
˚
ಥ࿆ɷʩ
At 31 March 2012
HK$’000
2012
ϋ
3
˜
31
˚
ಥ࿆ɷʩ
Present value of funded obligations
ء༟பٙତ࠽
207,103
184,599
Fair value of plan assets
ࠇྌ༟ପٙʮlsᄆ࠽
(10,079)
(1,307)
197,024
183,292
Unrecognised actuarial losses
͊ʚᆽႩٙᑦฦၚၑП࠽
(1,304)
(6,929)
Death and disability liabilities provided
ʊᅡ௪ٙϥɳʿෆಞ၅лப
195,720
176,363
15
වᛆɛʿᏐ˹൬͜
ᚃ
(b)
Ꮠ˹൬͜ʿՉ˼ሪಛܼ̍͊׳ϋᅡ௪ಥ࿆
$1,551,413,000
ʩ ɚ ཧ ɓ ɚ ϋj ಥ ࿆
1,377,685,000
ʩd˸ʿᏐࠇΥߒཇږಥ࿆
916,607,000
ʩɚཧɓɚ
ϋjಥ࿆
755,883,000
ʩfഐቱ͵ܼ̍ɓഅಥ࿆
192,420,000
ʩᅡ௪ɚཧɓɚϋjಥ࿆
414,800,000
ʩd͜˸˕˹ڝൗ
4(a)
הࠑഗᔼ͛ʿڢᔼ͛ᔖࡰٙ
Ꮅږᕘf
(c)
ഐቱ˴ࠅִܼ̍݁ϗՑ࿁ܸ֛ࠇྌŊत֛ධͦٙᅡ
ಛdவԬᅡಛܙϞᗫක˕೯͛ʿʊাɝϗ˕ഐၑڌࣛ
ᆽႩЪϗɝf
16
ʊϗܲږ
17
ϥɳʿෆಞ၅лப
࣬ኽ྇͜ૢdᔼ၍҅ٙ྇ࡰ̙ԮϞϥɳʿෆಞ၅л
ڭღf༈ࠇྌ͟ᔼ၍҅ீཀִ݁ٙ੬пʚ˸༟
пf
༟ପࠋවڌʚ˸ᆽႩٙಛᕘνɨj
127
醫院管理局年報
2012-2013