ৌ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)
The disability benefits are accounted for as other long-term
employee benefits. Remeasurement of disability liability arising
from experience adjustments and changes in actuarial assumptions
are recognised immediately in the statement of income and
expenditure.
Further details of the death and disability liabilities are set out in
note 17.
(iv) Other employee benefits costs
Other employee benefits such as annual leave and contract gratuity
are accounted for as they accrue.
(r) Government subvention
Subvention grants approved for the year other than the following are
classified as recurrent subvention income.
Government grants for building projects are classified and recognised as
capital subvention income when the amount is spent on expenditure
which does not meet the capitalisation policy of property, plant and
equipment as set out in notes 2(g)(i), 2(g)(ii) and 2(g)(iii).
The one-off grant received from the Government for minor works
projects (under Subhead SH8083MM) together with the related
investment income are recognised as deferred income – Minor Works
Project Fund. Each year, the amount spent on the minor works projects is
transferred from deferred income to the statement of income and
expenditure. Further details of the deferred income – Minor Works
Projects Fund are set out in note 18(b).
Government subventions that are spent on property, plant and
equipment or intangible assets as set out in note 2(g)(iv) and note 2(i)
respectively are recognised in other comprehensive income and
accumulated in total funds under capital subventions, and the
corresponding amounts are capitalised as property, plant and equipment
or intangible assets respectively. This includes capital expenditure on
furniture, fixtures, equipment, motor vehicles, computer hardware,
software and systems. Each year, an amount equal to the depreciation or
amortisation charge for these assets and net book value of assets
disposed of is transferred from capital subventions to the statement of
income and expenditure.
2. Principal accounting policies
(Continued)
(q) Employee benefits
(Continued)
(iii) Death and disability benefits costs (Continued)
2.
˴
ࠅ
ึ
ࠇ
݁ഄ
（續）
(q)
僱員福利
（續）
(iii)
死亡及傷殘福利開支（續）
傷殘福利列為其他長遠職員福利。根據經驗調
整及精算假設改變而重新計量的傷殘福利責
任，即時在收支結算表確認。
有關死亡及傷殘福利責任的詳情見附註
17
。
(iv)
其他僱員福利開支
其他僱員福利如年假及約滿酬金於應付時入賬。
(r)
政府補助
除下列外，本年度經核准的政府補助金列為經常性補
助金。
建築工程的政府補助，當支出款額不符合附註
2(g)(i),
2(g)(ii)
及
2(g)(iii)
物業、機器及設備資本化規定時，會
列作及確認為資本補助收入。
政府的小型工程一次性撥款
(
分目
SH8083MM
項下
)
及
有關的投資收益確認為遞延收益
–
小型工程項目基
金。每年，小型工程項目的支出款額由遞延收益轉調
往收支結算表。遞延收益
–
小型工程項目基金的詳情
載於附註
18(b)
。
用於附註
2(g)(iv)
物業、機器及設備或附註
2(i)
無形資
產支出的政府補助，在其他全面收益確認，並在基金
總額項下的資本補助累積。相同金額會資本化，分別
列為物業、機器及設備或無形資產。這個項目已包括
家具、固定裝置、設備、汽車、電腦硬件、軟件及系
統。每年，一筆相等於該等資產折舊或攤銷的金額
及出售資產的賬面淨值會由資本補助轉調往收支結
算表。
110
Hospital Authority Annual Report 2013-2014
