Notes to the Financial Statements
(Continued)
ৌਕజ
ڝڌ
ൗ
ᚃ
15.
වᛆɛʿᏐ˹൬͜
（續）
(b)
應付費用及其他賬款包括未放年假撥備港幣
1,659,186,000
元（ 二 零 一 三 年： 港 幣
1,551,413,000
元），以及應計合約酬金港幣
1,099,314,000
元（二零
一三年：港幣
916,607,000
元）。結餘亦包括一筆港
幣
129,342,000
元撥備（二零一三年：港幣
192,420,000
元），用以支付附註
4(a)
所述給醫生及非醫生職員的補
償金額。
(c)
結餘主要包括從政府收到對指定計劃╱特定項目的撥
款，這些撥款待有關開支發生及已記入收支結算表時
確認作收入。
16.
ʊϗܲ
ږ
17.
ϥɳʿෆಞ၅лப
根據僱用條件，醫管局的僱員可享有死亡及傷殘福
利保障。該計劃由醫管局透過政府的經常性補助予以
資助。
資產負債表予以確認的款額如下：
15. Creditors and accrued charges
(Continued)
(b)
Accrued charges and other payables included accrual for annual leave of
HK$1,659,186,000 (2013: HK$1,551,413,000) and contract gratuity accrual
of HK$1,099,314,000 (2013: HK$916,607,000). The balance also included a
provision for doctors’ and non-doctors’ claims of HK$129,342,000 (2013:
HK$192,420,000) as described in note 4(a).
(c)
The balance mainly included Government funding for designated
programmes or specific items that were already received and will be
recognised as income over the periods in which the related expenditure
is incurred and charged to the statement of income and expenditure.
16. Deposits received
The Group and HA
ණྠʿᔼ၍҅
At 31 March 2014
HK$’000
2014
ϋ
3
˜
31
˚
ಥ࿆ɷʩ
At 31 March 2013
HK$’000
2013
年
3
月
31
日
港幣千元
Patient deposits
病人按金
39,476
26,398
Deposits received from the Government in respect of building projects
就建築工程從政府所收的按金
–
18
Other deposits
其他按金
132,978
102,826
172,454
129,242
17. Death and disability liabilities
Under their terms of employment, HA employees are entitled to death and
disability benefit cover. This is funded by HA through the recurrent
subvention from the Government.
The amounts recognised in the balance sheet are as follows:
The Group and HA
ණྠʿᔼ၍҅
At 31 March 2014
HK$’000
2014
ϋ
3
˜
31
˚
ಥ࿆ɷʩ
At 31 March 2013
HK$’000
2013
年
3
月
31
日
港幣千元
Present value of funded obligations
注資責任的現值
206,350
207,103
Fair value of plan assets
計劃資產的公允價值
(6,663)
(10,079)
199,687
197,024
Unrecognised actuarial loss
未予確認的虧損精算估值
–
(1,304)
Death and disability liabilities provided
已撥備的死亡及傷殘福利責任
199,687
195,720
129
ᔼ৫၍ଣ҅ϋజ
2013-2014
