Page 131 - HA_AR_2013_en

Notes to the Financial Statements (Continued) ৌਕజڌڝൗ€ᚃ
17 ϥɳʿෆಞ၅лப΂€ᚃ
ίၝΥϗ˕ഐၑڌʚ˸ᆽႩٙಛᕘd݊࣬ኽၚၑП࠽
੻̈j
17 Death and disability liabilities (Continued)
The amounts recognised in the consolidated statement of income and
expenditure have been calculated by reference to an actuarial valuation
and are as follows:
The Group and HA
ණྠʿᔼ၍҅
For the year ended
31 March 2013
HK$’000
࿚Ї 2013 ϋ
3 ˜ 31 ˚˟ϋܓ
ಥ࿆ɷʩ
For the year ended
31 March 2012
HK$’000
࿚Ї 2012 ϋ
3 ˜ 31 ˚˟ϋܓ
ಥ࿆ɷʩ
Current service cost ତБ؂ਕක˕ 25,531 17,113
Interest cost лࢹක˕ 2,359 3,833
Actuarial (gain)/loss recognised ᆽႩٙၚၑП࠽€ϗूŊᑦฦ (3,589) 18,356
Total, included in staff costs ᐼࠇ€ܼ̍ίࡰʈϓ͉lz 24,301 39,302
Principal actuarial assumptions used in the actuarial valuation are as
follows:
The Group and HA
ණྠʿᔼ၍҅
For the year ended
31 March 2013
࿚Ї 2013 ϋ
3 ˜ 31 ˚˟ϋܓ
%
For the year ended
31 March 2012
࿚Ї 2012 ϋ
3 ˜ 31 ˚˟ϋܓ
%
Discount rate ൨ତଟ 1.40 1.30
Assumed rate of future salary increases ৿ண͊Ըᑚږᄣష 3.60 4.10
ၚၑП࠽મٙ͜˴ࠅၚၑ৿ணνɨj
129 醫院管理局年報 2012-2013