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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 財務報表附註

7. Loans receivable 7.

Certain eligible employees under the Home Loan Interest Subsidy 在醫管局推行的購屋貸款利息津貼計劃下，一些合資
Scheme were offered downpayment loans for the purchase of their
residential properties (“Downpayment Loan Scheme”). The repayment 格 僱 員 可 獲 得 首 期 貸 款 以 購 置 居 所（「 首 期 貸 款 計
period of the loans is the shorter of the mortgage life and 20 years. 劃」）。首期貸款的還款期為物業按揭年數或 20 年，以
Interest charged on the downpayment loans is determined by the Group
from time to time and is set at 1.395% as at 31 March 2015 (2014: 較短者為準。首期貸款的息率由醫管局不時訂定，於
1.395%). Downpayment Loan Scheme has been suspended since April 二零一五年三月三十一日時為 1 .395%（二零一四年：
2002. 1 .395%）。首期貸款計劃自二零零二年四月起已暫停。

At 31 March 2015, the downpayment loans advanced to eligible staff 在二零一五年三月三十一日，已發放給合資格僱員的
which are fully secured by charges over the properties are as follows: 首期貸款並有物業作十足抵押如下：

The Group and HA

Repayable within one year 一年內償還 At 31 March 2015 At 31 March 2014
Repayable beyond one year 超過一年償還 HK$’000 HK$’000

2015 3 31 2014 年 3 月 31 日
港幣千元
1,053
4,193 1,240
5,246 5,597
6,837

The loans receivable is neither past due nor impaired. The maximum 應收債款並無過期或減值。在報告日最大的信貸風險
exposure to credit risk at the reporting date is the carrying value of the 是上述債款的賬面價值。根據計劃的條款及條件，首
receivable mentioned above. According to the terms and conditions of 期貸款的每月本金及利息還款會在僱員的薪金扣除。
the scheme, the monthly principal repayment and payment of interest in 若僱員於離職時或議定日期未能償還首期貸款及所涉
respect of the downpayment loans are deducted from the employees’ 利息，則僱員根據「醫管局公積金計劃」可獲的任何
wages and that any benefits to which an employee will be entitled to 權益，會用作扣減這些欠款。因此，應收債款結餘是
receive under the HA Provident Fund Scheme shall stand charged with 可以完全收回。
repayment of downpayment loan and interest thereon if such debt has
not been paid by the employee upon resignation or on an agreed date.
On this basis, the receivable balance is considered to be fully recoverable.

8. Placement with the Exchange Fund 8.

HA has designated the placement with the Exchange Fund as a “financial 醫管局將存放於外匯基金的款項列為「按公允價值列
asset at fair value through profit or loss”. The valuation technique and 賬及在損益處理之財務資產」。其公允價值計量所用
significant unobservable inputs used in the fair value measurements are 的估值技術及重大未可觀察輸入，分別是貼現現金流
the discounted cash flow and discount rate respectively. The placement 及貼現率。這項款項以港元為單位，其公允價值根據
is denominated in Hong Kong dollar. Its fair value is determined with 未來年度的估計投資回報率釐定，與其賬面價值相
reference to the estimated rates of investment return for future years and 若。
approximates its carrying value.

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