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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
20 Designated Fund - Home Loan Interest Subsidy
Scheme
The Group offers eligible employees under the scheme an interest
subsidy to finance the purchase of a residence in Hong Kong. Eligibility
under the scheme is primarily determined by the employee’s length of
service. The amount of subsidy generally represents half of the interest
rate payable by the eligible employee up to a maximum of 6% per
annum. However, eligibility and the maximum amount of subsidies
granted are subject to a number of restrictions as further defined in the
scheme.
The scheme is funded by HA through the recurrent subvention from the
Government. A designated fund has been set aside for the scheme and
is maintained in designated bank and investment accounts which are
included under cash and bank and fixed income instruments balances
respectively.
During the financial year ended 31 March 2013, the Group allocated
HK$59,289,000 (2012: HK$68,637,000), out of its recurrent subvention
from the Government, for meeting the related expenditure of the
scheme. This amount is included within the recurrent Government
subvention for the year in the consolidated statement of income and
expenditure and has been fully utilised.
21 Recurrent Government subvention
The Group receives annual operating grants from the Government to
provide hospital services in Hong Kong. A draft Memorandum of
Administrative Agreement (“MAA”) with the Government provides a
formula for the claw back of the excess of income over expenditure in the
reporting period. For the financial years ended 31 March 2013 and 2012, no
provision for claw back was required under the terms of the draft MAA.
22 Hospital/clinic fees and charges
The charges for hospital services provided by the Group are levied in
accordance with those stipulated in the Gazette. Since the Government
has established a set of policies and procedures on granting fee waivers
to the needy patients, the hospital/clinic fees and charges recognised as
income in the consolidated statement of income and expenditure are
stated net of such waivers. The amount of hospital / clinics fees and
charges waived for the financial year ended 31 March 2013 amounted to
HK$517,964,000 (2012: HK$526,928,000).
23 Other operating expenses
Other operating expenses comprise office supplies, hospital supplies,
non-capitalised project expenditure and other administrative expenses.
For the financial year ended 31 March 2013, other operating expenses
included an accrual for auditor’s remuneration of HK$2,770,000 (2012:
HK$2,770,000).
20
ܸ֛ਿږ
-
ᒅ܊൲ಛлࢹݵ൨ࠇྌ
࣬ኽϤධࠇྌdණྠމΥ༟ࣸ྇ࡰԶɓධлࢹݵ
൨d༟п˼ࡁί͉ಥᒅໄ֢הf༟ࣸ˴ࠅӔ֛྇ࡰ
ٙਕϋ༟fݵ൨ږᕘɓছމΥ༟ࣸ྇ࡰᏐ˹лࢹଟ
ٙɓ̒d௰৷މӊϋ
6%
fʔཀd༟ࣸʿݵ൨௰৷ࠢ
ᕘաՑࠇྌٙɓԬ֛הࠢՓf
༈ࠇྌ͟ᔼ၍҅ீཀִ݁ٙ੬пʚ˸༟пfࠇ
ྌཫवɓഅܸ֛ਿږd͜˸˕˹ᒅ܊൲ಛлࢹݵ൨၅
лٙϞᗫක˕dԨπܸ֛ვБҳ༟˒ɹdʱйΐɝ
ତږeვБʿո֛ɝࢹʈՈഐቱlzf
࿚Їɚཧɓɧϋɧ˜ɧɤɓ˚˟ٙৌ݁ϋܓlzdණ
ྠִ݁ٙ੬пʕᅡ̈ಥ࿆
59,289,000
ʩɚཧ
ɓɚϋjಥ࿆
68,637,000
ʩd͜˸˕˹ࠇྌٙϞᗫක
˕dவഅಛධʊܼ̍ίၝΥϗ˕ഐၑڌʕ͉ϋܓٙ
੬ִ݁пlzdԨʊΌᅰᏐ͜f
21
੬ִ݁п
ණྠӊϋᐏִ݁Զᐄ༶пdί࠰ಥԶᔼ৫
ਕfණྠၾִ݁ࠈ֛ٙБ݁τર௪ҙণᏝ͉Փ֛ə
ɓࡈࠇၑజѓಂගޮቱΫϔٙ˙όf࿚Їɚཧɓɚ
ϋʿɚཧɓɧϋɧ˜ɧɤɓ˚˟ʘৌ݁ϋܓdԨೌც
ࠅ࣬ኽБ݁τર௪ҙণᏝ͉ٙΫϔ֛Ъ̈Оᅡ
௪f
22
ᔼ৫Ŋൢᐕהϗ൬
ණྠהԶٙᔼᐕਕd݊࣬ኽኮజה̊༱ٙϗ൬ڌ
Ͼϗ՟൬͜fִ݁͟ʊՓࠈɓࢁഗʚϞѢᗭष
ɛ൬͜ಯеٙ݁ഄʿҏd݂ίၝΥϗ˕ഐၑڌʕᆽ
Ⴉމϗɝٙᔼ৫Ŋൢᐕהϗ൬dʊϔৰəவԬಯеᅰ
ᕘfί࿚Їɚཧɓɧϋɧ˜ɧɤɓ˚˟ʘৌ݁ϋܓ
lzdᐏಯеٙᔼ৫Ŋൢᐕהϗ൬މಥ࿆
517,964,000
ʩ
ɚཧɓɚϋmಥ࿆
526,928,000
ʩf
23
Չ˼ᐄ༶ක˕
Չ˼ᐄ༶ක˕ܼ̍፬ʮ܃ۜ͜eᔼ৫ي༟eڢ༟͉ʷ
ධͦක˕ʿՉ˼Б݁ක˕fί࿚Їɚཧɓɧϋɧ˜
ɧɤɓ˚˟ʘৌ݁ϋܓdՉ˼ᐄ༶ක˕ܼ̍Ꮠࠇࣨᅰ
ࢪཇږಥ࿆
2,770,000
ʩɚཧɓɚϋjಥ࿆
2,770,000
ʩf
132 HOSPITAL AUTHORITY ANNUAL REPORT 2012-2013