ৌ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 Group’s objective for managing capital is to safeguard the Group’s
ability to continue as a going concern to ensure sustainability of the
public health care system. As in previous years, the Group undertook a
budget planning process to work out a viable budget plan for the
financial year ended 31 March 2014. The annual budget is compiled by
assessing the total resources required for HA to meet its needs on
baseline services, pressure areas, as well as programmes approved for the
year and other initiatives incorporated in the HA annual plan. The
projected requirement has been mapped against the funding indicated
by the Government together with other sources of income, including
medical and non-medical fee income and alternative sources of income.
The Group targeted to contain the overall expenditure within the total
funding available. The Group will also make every endeavour to meet the
rising service demand and ensure the best use of public resources. To
enhance accountability for the appropriate use of resources, key
performance indicators have been developed to measure performance
of hospitals/clusters and monthly financial report on HA and clusters’
performance has been reviewed to monitor the spending level against
budget on an ongoing basis.
4. Critical accounting estimates and judgments
In preparing the financial statements, management is required to
exercise significant judgments in the selection and application of
accounting policies, including making estimates and assumptions. The
following is a review of the more significant accounting policies that are
impacted by judgments and uncertainties and for which different
amounts may be reported under a different set of conditions or using
different assumptions.
(a) Provision for doctors’and non-doctors’claims
165 doctors had filed claims against HA for alleged failure to grant rest
days, statutory holidays, public holidays and overtime worked over a
period going back to 1996 in High Court Action No. 1924 of 2002. Similar
claims were lodged by other doctors in the Labour Tribunal between
2006 and 2012 and they were adjourned pending assessment of the
High Court claim.
HA paid out HK$525,434,000 during the financial year ended 31 March
2007 and HK$222,640,000 between the financial years ended 31 March
2011 and 31 March 2013 under two settlement packages implemented
in 2006 and 2010 respectively.
Following the Court of Final Appeal ruling in October 2009 and the
assessment of damages for the three lead plaintiffs in High Court Action
No. 1924 of 2002 in June 2012, damages in respect of the three lead
plaintiffs were paid in September 2012. HA has since settled over 90%
of remaining claims in High Court Action No. 1924 of 2002 and the
Labour Tribunal.
集團資本管理的目標是保障集團的能力，繼續在持續
經營的基礎上確保公立醫療體制的可持續能力。集團
一如過往，透過預算規劃過程就截至二零一四年三月
三十一日止財政年度制訂穩健的預算計劃。在制訂年
度財政預算時，是根據所獲得的政府撥款及其他收入
來源，包括醫療及非醫療費用和其他類別的收入，評
估及訂出預計整體資源需求，以維持基線及壓力範疇
的服務需要，以及推行醫管局工作計劃內載列的批核
項目及其他措施。集團的目標是達至預算平衡，將整
體開支控制於政府每年補助額內，並盡力切合日增的
服務需求，確保公共資源用得其所。為加強適當運用
資源的問責性，集團制訂了主要成效指標，以持續量
度醫院╱聯網的表現，並審閱反映醫管局及聯網表現
的每月財政報告，按規劃預算監察開支情況。
4.
ᗫᒟึ
ࠇ
П
ࠇ
ʿкᓙ
在制備財務報表時，管理層在會計政策的挑選及應用
方面需要運用重大判斷，包括作出估計及假設。以下
所列是一些需要運用重大判斷及受不確定因素影響的
較重要會計政策，如情況不同，或採用不同的假設，
可能會得出不同的呈報數額。
(a)
醫生及非醫生職員補償之撥備
165
名醫管局醫生因一九九六年起未獲給予休息日、
法定假期、公眾假期及超時工作補償而向醫管局申索
賠償，高等法院案件編號為
1924-2002
。其他醫生在
二零零六至二零一二年期間經由勞資審裁處提出的類
似申索，勞資審裁處已暫停審理，等待高院對案件的
評估。
醫管局在二零零六年及二零一零年先後推出兩個和解
方案，於截至二零零七年三月三十一日止之財政年度
支付了港幣
525,434,000
元，另於截至二零一一年三月
三十一日止至二零一三年三月三十一日止之財政年度
共支付了港幣
222,640,000
元。
根據終審法院在二零零九年十月的判令，以及高等法
院於二零一二年六月對三名主要原告人的賠償評估
（高等法院案件編號
1924-2002
），醫管局於二零一二
年九月向三名主要原告人支付了賠償。至此，就高等
法院案件編號
1924-2002
及向勞資審裁處提出的餘下
申索，超過
90%
已接受醫管局的和解方案。
3. Financial riskmanagement
(Continued)
(c) Capital management
(Continued)
3.
ৌਕࠬᎈ၍ଣ
（續）
(c)
資本管理
（續）
116
Hospital Authority Annual Report 2013-2014
