Notes to the Financial Statements
(Continued)
ৌਕజ
ڝڌ
ൗ
ᚃ
Meanwhile, HK$47,568,000 and HK$12,064,000 were paid by HA during
the financial year ended 31 March 2013 and 31 March 2014 respectively
under the call payment offer to eligible non-doctors approved by the HA
Board. Various review requests have further been re-examined and
revised offers were issued to eligible staff/leavers in February 2014 and
the total settlement amount is estimated to be HK$3,500,000.
During the current year, a number of non-doctors had filed claims
against HA in the Labour Tribunal for rest days, statutory and public
holidays or claims under the call payment offer. These claims were
adjourned by the Labour Tribunal.
Presently, uncertainties remain in relation to the eventual outcome of the
outstanding claims and/or potential claims. A provision of
HK$129,342,000 (2013: HK$192,420,000) has been made in the financial
statements as at 31 March 2014, representing management’s best
estimates after making reference to the court rulings and an
independent qualified actuary.
(b) Provision for medical malpractice claims
The Group co-insures and retains a designated sum for each medical
malpractice claim. For those professional liability claims in excess of the
retained sum, the claims will be borne by the insurer. In view of the
complex nature and long development period of the claims, a Claims
Review Panel consisting of the participating medical malpractice
insurers, the external panel law firms appointed by the insurers and HA’s
in-house experts review the status of potential and active claims semi-
annually and assess the provision required on each significant case. An
independent qualified actuary also assists the Group on the assessment
of the exposure of other reported cases based on historical development
trend of the claims settlement. With reference to the assessments and
the analysis by the Claims Review Panel and the external actuarial
consultant respectively, management reviews the claims exposure and
determines the provision required to cover the Group’s exposure at each
reporting date. Such provision is included in accrued charges and other
payables in note 15.
(c) Death and disability liabilities
The Group engages an independent qualified actuary to assess the
present value of obligations for its death and disability scheme at each
year end date. Major actuarial assumptions include the discount rate and
salary inflation rate which are set out in note 17. The present value of the
Group’s obligations is discounted with reference to market yields on
Hong Kong Exchange Fund notes, which have terms to maturity
approximating the terms of the related obligations. The long-term salary
inflation is generally based on the market’s long-term expectation of
price inflation.
另一方面，醫管局大會通過向合資格的非醫生職員推
出候召補償方案，醫管局在截至二零一三年三月
三十一日止及二零一四年三月三十一日止的財政年度
分別支付了港幣
47,568,000
元及港幣
12,064,000
元。經
進一步重新審視各項檢討要求，醫管局於二零一四年
二月向合資格職員╱離職人員發出修訂補償額，估計
和解金額合共港幣
3,500,000
元。
在本年度，一批非醫生職員就休息日、法定假期及公
眾假期或根據候召補償方案的補償，經勞資審裁處向
醫管局提出申索，勞資審裁處已暫停審理這些個案。
現時，有關餘下及╱或可能申索的最終結果仍未能確
定。截至二零一四年三月三十一日的財務報表已作出
港幣
129,342,000
元（二零一三年：港幣
192,420,000
元）
撥備，這筆金額是管理層經參考法庭判令及合資格獨
立精算師的意見所作的最貼近估計。
(b)
醫療失誤申索撥備
集團就醫療失誤申索採用共同保險制，並為每項醫療
失誤申索預留指定款額。超出預留款額的專業責任申
索，會由保險公司承擔。鑑於此等申索的複雜性質及
漫長進展，一個由承保醫療失誤責任的保險公司、保
險公司所委任的外界律師行小組及醫管局的專家組成
的申索檢討委員會，會每半年檢討潛在及現有申索個
案的情況，並評估每宗重要個案所需的撥備。合資格
獨立精算師亦會根據過往申索補償的發展趨勢，協助
集團評估其他呈報個案的申索風險。管理層會參考申
索檢討委員會及外界精算顧問分別所作的評估和分
析，檢討申索的風險，並於報告日釐定用以應付集團
風險的所需撥備，此項撥備列入附註
15
的「應付費用
及其他賬款」。
(c)
死亡及傷殘福利責任
集團委託了合資格的獨立精算師於報告日評估死亡及
傷殘計劃福利責任的現值，所採用的主要精算假設包
括附註
17
所述的貼現率及薪金通脹率。集團用以支付
此等責任的現值，是根據與有關責任年期相若的香港
外匯基金債券的市場回報按貼現率計算，而長遠的
薪金通脹率一般是以巿場預期的長遠價格通脹率為
依據。
4. Critical accounting estimates and judgments
(Continued)
(a) Provision for doctors’and non-doctors’claims
(Continued)
4.
ᗫᒟึ
ࠇ
П
ࠇ
ʿкᓙ
（續）
(a)
醫生及非醫生職員補償之撥備
（續）
117
ᔼ৫၍ଣ҅ϋజ
2013-2014
