Page 124 - Hospital Authority Annual Report 2015-1016

Notes to the Financial Statements 財務報表附註

8. Placement with the Exchange Fund (Continued) 8. 外匯基金存款（續）

The interest on the placement is at a fixed rate determined 這筆存款的息率固定，在每年一月釐定，

Independent Auditor’s Report and annually in January and payable annually in arrears on 31 並於每年十二月三十一日支付。現時，回
Audited Financial Statements
December. Currently, the rate of return is calculated on the 報率是按外匯基金投資組合過往六年的平

basis of the average annual rate of return on certain investment 均投資回報率，或三年期政府債券過去一

portfolio of the Exchange Fund over the past six years or the 年的平均年度收益率計算（最低為 0%），以

average annual yield of three-year government bond in the 較高者為準。二零一五年一月至十二月及

previous year (subject to a minimum of zero percent), whichever 二零一六年一月至十二月的每年回報率分

is the higher. This rate of return has been fixed at 5.5% and 別為 5.5% 及 3.3%。醫管局沒有支取截至

3.3% per annum for January to December 2015 and January to 二零一五年十二月三十一日賺取的利息，

December 2016, respectively. HA did not withdraw the interest 這些款項會按本金可享息率繼續積存利息。

earned up to 31 December 2015 which would continue to accrue

interest at the same rate payable for the principal amount.

122 The placement with the Exchange Fund is analysed as follows: 外匯基金存款分析如下：

Hospital Authority Annual Report 2015-2016 Minor Works Projects Custodian for Samaritan Total
Fund [Note 19(b)] Fund [Note 15] 總計

小型工程項目基金 作為撒瑪利亞基金的
保管人〔附註 15〕
〔附註 19（b）〕

At 31 March At 31 March At 31 March At 31 March At 31 March At 31 March
2015 2015 2015
2016 2016 2016
HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000

2016 年 2015 年 2016 年 2015 年 2016 年 2015 年
3 月 31 日 3 月 31 日 3 月 31 日 3 月 31 日 3 月 31 日 3 月 31 日

港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元

Principal amount 本金 7,300,000 7,300,000 6,000,000 6,000,000 13,300,000 13,300,000
Interest earned but not withdrawn 602,794 190,800 942,666 580,726 1,545,460 771,526

at the reporting date 64,842 101,587 56,964 89,246 121,806 190,833
報告日所獲但沒有提取的利息收入 7,967,636 7,592,387 6,999,630 6,669,972 14,967,266 14,262,359
Accrued interest 應計利息

Less: non-current portion (7,300,000) (7,300,000) (6,000,000) (6,000,000) (13,300,000) (13,300,000)
減：非流動部分
Current portion 流動部分 667,636 292,387 999,630 669,972 1,667,266 962,359

9. Fixed income instruments 9. 固定入息工具

The fixed income instruments represent Hong Kong dollar 固 定 入 息 工 具 是 指 由 購 買 日 期 起 計 五 年

certificates of deposits with maturity periods within five years from 內 到 期 的 港 元 存 款 證， 二 零 一 六 年 三 月

the date of purchase. The investment yield for the year ended 31 三 十 一 日 止 年 度 的 投 資 收 益 在 1.74% 至

March 2016 is between 1.74% and 2.55%. 2.55% 之間。

At 31 March 2016, the fixed income instruments held by the 於二零一六年三月三十一日，集團及醫管

Group and HA are as follows: 局持有的固定入息工具如下：

Maturing within one year 一年內到期 At 31 March 2016 At 31 March 2015
Maturing between one and five years 一至五年內到期 HK$’000 HK$’000

2016 年 3 月 31 日 2015 年 3 月 31 日
港幣千元 港幣千元

250,000 -
1,650,000
1,840,000 1,650,000

2,090,000