Page 135 - Hospital Authority Annual Report 2015-1016

Notes to the Financial Statements 財務報表附註

19. Deferred income (Continued) 19. 遞延收益（續）

(a) Tseung Kwan O Hospital Fund （a） 將軍澳醫院基金 獨
立
During the financial year ended 31 March 1996, the Government 於截至一九九六年三月三十一日止的財政 核
數
advanced HK$2,047,290,000 to HA for the construction of Tseung 年度內，政府預支港幣 2,047,290,000 元予 師
報
Kwan O Hospital. All interest earned from this grant is repaid 醫管局，以興建將軍澳醫院。所有來自這 告
及
annually to the Government. The hospital was commissioned 筆款項的利息每年歸還政府。將軍澳醫院 經
審
during the financial year ended 31 March 2000. At 31 March 已於截至二零零零年三月三十一日止的財 查
的
2016, the project was completed and the unspent funds were 政年度內啟用。於二零一六年三月三十一 財
務
transferred to current liabilities and subsequently returned to 日，這個項目已經完成，未經使用的款項 報
表
the Government in June 2016. 轉調往流動負債，其後於二零一六年六月
退還給政府。 133

(b) Minor Works Projects Fund （b） 小型工程項目基金 醫
院
During the financial year ended 31 March 2014, the Government 於截至二零一四年三月三十一日止的財政 管
理
advanced HK$13,000,000,000 (under Subhead 8083MM) to HA for 年度內，政府預支港幣 13,000,000,000 元 局
年
minor works projects to improve the existing facilities in public （分目 8083MM 項下）予醫管局，以供進行 報

hospitals and clinics. The one-off grant has replaced the annual 小型工程項目，改善公立醫院及診所的現

block funding allocation under Capital Works Reserve Fund – 時設施。這筆一次性撥款已代替每年透過

Improvement Works Block Vote (Subhead 8100MX) and covers 基本工程儲備基金－改善工程的整體撥款

minor works projects under five planned progammes, with （分目 8100MX），並按五個擬定計劃進行

costing not more than HK$75 million for each individual item. The 每項上限為港幣 7,500 萬元的小型改善工

five programmes are facility rejuvenation programme, capacity 程。五個計劃包括設施修復計劃、服務量

enhancement programme, safe engineering programme, universal 提升計劃、安全機電計劃、加強人人暢道 2015-2016

accessibility programme and regular maintenance/minor works 通行計劃，以及定期維修 / 小型工程及主

and preparatory works for major capital works projects. 要工程計劃的預備工作。

A s a p p r o v e d b y t h e G o v e r n m e n t , H A h a s p l a c e d 醫 管 局 獲 政 府 批 准， 於 二 零 一 四 年 四 月

HK$7,300,000,000 with the Exchange Fund over a period of 十一日將港幣 7,300,000,000 元存入外匯基

six years since 11 April 2014 while the remaining funds have 金，為期六年，餘款由內部管理，並根據

been managed internally and invested within the ambit of HA’s 醫管局現行的投資規定進行投資。獲批撥

prevailing investment guidelines. The approved grant, together 款連同有關利息收入，將用以支付由二零

with the related investment income, will be fully used to meet the 一四年四月起未來約十年的小型工程項目

costs of the minor works projects in the coming 10 years or so 開支。對於基金的使用，醫管局會沿用過

starting from April 2014. For the use of funds, HA will continue 往使用分目 8100MX 項下基金的做法，就

to seek prior approval from the Government for each individual 獲一次過撥款資助的每個開支項目事先獲

item of expenditure to be funded by the one-off grant, as has 取政府批准。

been the practice for the use of funds under Subhead 8100MX.

The exchange loss of HK$12,532,000 for the financial year ended 在截至二零一六年三月三十一日止的財政

31 March 2016 (2015: HK$276,000) arose from Renminbi (RMB) 年度，存放於銀行的人民幣存款引致港幣

denominated bank deposits. The total interest accumulated since 12,532,000 元 的 匯 兌 損 失（二 零 一 五 年：

the initial investment was sufficient to cover the exchange loss. 港幣 276,000 元）。自投資日起累積的利息

總額足以彌補有關匯兌損失。

Minor Works Projects Fund balance predominantly comprised 小型工程項目基金結餘主要包括非流動項目。
non-current items.

(c) PPP Fund （c） 公私營協作基金

On 31 March 2016, the Government allocated HK$10,000,000,000 二零一六年三月三十一日，政府向醫管局

to HA to establish an endowment fund (note 20), the investment 撥款港幣 10,000,000,000 元以設立留本基

returns of which, together with the balance of the one-off designated 金（附 註 20）。 基 金 的 投 資 回 報， 連 同 醫

funding for HA’s PPP programmes as at 31 March 2016, are to 管局公私營協作計劃的一次性指定撥款於

be deployed for the ongoing operation as well as enhancement of 二零一六年三月三十一日的結餘，用於持

the PPP programmes commencing from April 2016. 續營運及優化由二零一六年四月起推行的

公私營協作計劃。