Page 137 - HA_AR_2013_en

Notes to the Financial Statements (Continued) ৌਕజڌڝൗ€ᚃ
25 Retirement schemes (Continued)
(a) HA Provident Fund Scheme (Continued)
Most employees who have opted for HA terms of employment are
eligible to join the HAPFS on a non-contributory basis. The HAPFS is a
defined contribution scheme as all benefits are defined in relation to
contributions except that a minimum death benefit equating to twelve
months’ salary applies on the death of a member. However, when the
member’s account balance is less than his twelve months’ scheme salary,
the difference will be contributed by the Death and Disability Scheme of
the Group.
The monthly normal contribution by the Group is currently set at 15% of
each member ’s monthly basic salar y. The percentage of benefit
entitlement, receivable by the employee on resignation or retirement,
increases with the length of service.
At 31 March 2013, the total membership was 31,643 (2012: 32,672).
During the financial year ended 31 March 2013, the Group contributed
HK$2,115,711,000 (2012: HK$2,033,235,000) to the scheme, which is
included in the staff costs for the year. The scheme’s net asset value as at
31 March 2013 was HK$48,949,045,000 (2012: HK$44,061,707,000).
(b) Mandatory Provident Fund Scheme
Effective from the MPF commencement date of 1 December 2000, HA
joined the INVESCO Strategic MPF Scheme which has been registered
with the Mandatory Provident Fund Schemes Authority and authorised
by the Securities and Futures Commission.
The Group’s contributions to MPFS are determined according to each
member’s terms of employment. Members’ mandatory contributions are
fixed at 5% of monthly salary up to a maximum of HK$1,250 per month.
At 31 March 2013, the total membership was 35,784 (2012: 30,126).
Dur ing the financial year ended 31 March 2013, total members’
contributions were HK$292,701,000 (2012: HK$214,921,000). The Group’s
contributions to the scheme, including a contribution payable of
HK$33,073,000 as at 31 March 2013 (2012: HK$25,826,000), totalled
HK$369,973,000 (2012: HK$288,471,000) which is included in the staff
costs for the year. The net asset value as at 31 March 2013, including
assets t rans fer red f rom members’ previous employment , was
HK$4,071,549,000 (2012: HK$3,284,148,000).
25 ৗ;ږࠇྌ€ᚃ
(a) ᔼ၍҅ʮጐږࠇྌ€ᚃ
ɽ௅ʱʊ፯኿ᔼ၍҅྇͜ૢ΁ٙ྇ࡰdѩϞ༟ࣸਞ̋
ೌცԶಛٙ˜ᔼ၍҅ʮጐږࠇྌ™f˜ᔼ৫၍ଣ҅ʮጐ
ږࠇྌ™݊ɓࡈޢ֛ԶಛࠇྌdΪމৰə׵ϓࡰ̘˰
ࣛ೯׳޴ഃ׵ɤɚࡈ˜ᑚږٙ௰Эϥɳ၅л̮dהϞ
лूேൖ˷Զಛޢ֛fʔཀd຅ϓࡰٙሪͦഐቱ༰Չ
׵༈ࠇྌɨʘɤɚࡈ˜ࠇྌᑚږމЭd༈ࢨᕘۆึ͟
ණྠٙϥɳʿෆಞਿږ໾ԑf
ණྠٙӊ˜͍੬Զಛତމ྇ࡰֵᑚٙ 15%f྇ࡰίᗘ
ᔖאৗ;̙ࣛᐏٙлूˢଟᎇ؂ਕϋ༟ᄣ̋f
׵ɚཧɓɧϋɧ˜ɧɤɓ˚dࠇྌ΍Ϟ 31,643Τϓࡰ
€ɚཧɓɚϋj32,672 ԁf࿚Їɚཧɓɧϋɧ˜
ɧɤɓ˚˟ʘৌ݁ϋܓlzdණྠ࿁༈ࠇྌٙԶಛމಥ
࿆ 2,115,711,000 ʩ€ɚཧɓɚϋjಥ࿆ 2,033,235,000
ʩdவഅಛධʊܼ̍ί͉ϋܓٙࡰʈϓ͉lzf׵ɚ
ཧɓɧϋɧ˜ɧɤɓ˚dࠇྌٙ༟ପଋ࠽މಥ࿆
48,949,045,000 ʩ€ɚཧɓɚϋjಥ࿆ 44,061,707,000
ʩf
(b) ੶Փ׌ʮጐږࠇྌ
ɚཧཧཧϋɤɚ˜ɓ˚੶Փ׌ʮጐږٙ͛ࣖ˚ಂৎd
ᔼ၍҅̋ɝ౻න੶ጐږഄଫࠇྌdϤࠇྌʊΣ੶Փ׌
ʮጐږ၍ଣ҅ൗ̅dԨ຾ᗇՎʿಂ஬္࿀ԫਕ։ࡰึ
Ⴉ̙f
ණྠ࿁˜੶Փ׌ʮጐږࠇྌ™ٙԶಛd࣬ኽӊΤϓࡰ
ٙ྇͜ૢ΁Ͼ֛fϓࡰٙ੶Փ׌Զಛո֛މ˜ᑚ
5%d˸ӊ˜ಥ࿆ 1,250 ʩމɪࠢf
׵ɚཧɓɧϋɧ˜ɧɤɓ˚dࠇྌ΍Ϟ 35,784Τϓࡰ
€ɚཧɓɚϋj30,126 ԁfί࿚Їɚཧɓɧϋɧ˜
ɧɤɓ˚˟ʘৌ݁ϋܓlzdϓࡰٙԶಛᐼᕘމಥ࿆
292,701,000 ʩ€ɚཧɓɚϋjಥ࿆ 214,921,000 ʩfණ
ྠ࿁ࠇྌٙԶಛdܼ̍࿚Їɚཧɓɧϋɧ˜ɧɤɓ˚
Ꮠ˹ٙԶಛಥ࿆ 33,073,000 ʩ€ɚཧɓɚϋjಥ࿆
25,826,000 ʩdމಥ࿆ 369,973,000 ʩ€ɚཧɓɚϋj
ಥ࿆ 288,471,000ʩdԶಛʊܼ̍ί͉ϋٙࡰʈϓ͉
lzf׵ɚཧɓɧϋɧ˜ɧɤɓ˚dࠇྌٙ༟ପଋ࠽d
ܼ̍ϓࡰ΋ۃᔖЗᔷሜٙ༟ପdމಥ࿆ 4,071,549,000
ʩ€ɚཧɓɚϋjಥ࿆ 3,284,148,000 ʩf
135 醫院管理局年報 2012-2013