Notes to the Financial Statements
(Continued)
ৌਕజ
ڝڌ
ൗ
ᚃ
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.
21. 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 2014 amounted to HK$526,516,000
(2013: HK$517,964,000).
22. Staff costs
The Group
ණྠ
For the year ended
31 March 2014
HK$’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
Basic salaries and other short term employee benefits
基本薪金及其他短期僱員福利
31,829,230
29,779,737
Post-employment benefits
離職後福利：
– Contribution to HA Provident Fund Scheme [note 22 (a)]
醫管局公積金計劃供款
[
附註
22 (a)]
2,166,017
2,115,711
– Contribution to Mandatory Provident Fund Schemes [note 22 (b)]
強積金計劃供款
[
附註
22 (b)]
432,551
369,973
Death and disability benefits [note 17]
死亡及傷殘福利
[
附註
17]
31,289
24,301
34,459,087
32,289,722
20.
ܸ֛ਿ
ږ
–
ᒅ܊൲ಛлࢹ
ࠇ൨ݵ
ྌ
根據此項計劃，集團為合資格僱員提供一項利息津
貼，資助他們在本港購置居所。資格主要決定於僱員
的服務年資。津貼金額一般為合資格僱員應付利息率
的一半，最高為每年
6%
。不過，資格及津貼最高限
額受到計劃的一些規定所限制。
該計劃由醫管局透過政府的經常性補助予以資助。計
劃預留一筆指定基金，用以支付購屋貸款利息津貼福
利的有關開支，並存於指定銀行投資戶口，分別列入
現金、銀行及固定入息工具結餘內。
21.
ᔼ৫
╱
ൢᐕ
ה
ϗ൬
集團所提供的醫療服務，是根據憲報所刊載的收費表
而收取費用。由於政府已制訂一套給予經濟有困難病
人費用減免的政策及程序，故在綜合收支結算表中確
認為收入的醫院╱診療所收費，已扣除了這些減免數
額。在截至二零一四年三月三十一日止之財政年度
內，獲減免的醫院╱診療所收費為港幣
526,516,000
元
（二零一三年︰港幣
517,964,000
元）。
22.
ࡰʈϓ͉
135
ᔼ৫၍ଣ҅ϋజ
2013-2014
