ৌਕజ
ڝڌ
ൗ
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
Notes to the Financial Statements
(Continued)
17.
ϥɳʿෆಞ၅лப
（續）
注資責任之現值變動如下：
該計劃由醫管局透過政府的經常性補助予以資助。計
計劃資產的公允價值變動如下：
17. Death and disability liabilities
(Continued)
The movement in the present value of funded obligations is as follows:
The Group and HA
ණྠʿᔼ၍҅
For the year ended
31 March 2014
HK$’000
࿚Ї
2014
ϋ
3
˜
31
˚˟ϋ
ܓ
ಥ࿆ɷʩ
For the year ended
31 March 2013
HK$’000
截至
2013
年
3
月
31
日止年度
港幣千元
At beginning of year
於年初
207,103
184,599
Current service cost
現行服務開支
30,844
25,531
Interest cost
利息開支
2,848
2,359
Benefits paid
已付福利
(4,727)
(5,163)
Remeasurement of disability liability
傷殘福利責任重新計量
(2,403)
(3,595)
Remeasurement of death liability
死亡福利責任重新計量
(27,315)
3,372
At end of year
於年終
206,350
207,103
The movement in the fair value of plan assets is as follows:
The Group and HA
ණྠʿᔼ၍҅
For the year ended
31 March 2014
HK$’000
࿚Ї
2014
ϋ
3
˜
31
˚˟ϋ
ܓ
ಥ࿆ɷʩ
For the year ended
31 March 2013
HK$’000
截至
2013
年
3
月
31
日止年度
港幣千元
At beginning of year
於年初
10,079
1,307
(Loss)/return on plan assets (excluding interest income)
計劃資產的
(
虧損
)
╱回報（不包括利息收入）
(3,286)
8,991
Employer contributions
僱主供款
4,597
4,944
Benefits paid
已付福利
(4,727)
(5,163)
At end of year
於年終
6,663
10,079
130
Hospital Authority Annual Report 2013-2014
