Page 137 - Hospital Authority Annual Report 2015-1016

Notes to the Financial Statements 財務報表附註

22. Designated Fund – Home Loan Interest 22. 指定基金－購屋貸款利息津貼 獨
Subsidy Scheme 計劃 立
核
The Group offers eligible employees under the scheme an 根據此項計劃，集團為合資格僱員提供一 數
師
interest subsidy to finance the purchase of a residence in Hong 項利息津貼，資助他們在本港購置居所。 報
告
Kong. Eligibility under the scheme is primarily determined by the 資格主要決定於僱員的服務年資。津貼金 及
經
employee’s length of service. The amount of subsidy generally 額一般為合資格僱員應付利息率的一半， 審
查
represents half of the interest rate payable by the eligible 最高為每年 6%。不過，資格及津貼最高限 的
財
employee up to a maximum of 6% per annum. However, eligibility 額受到計劃的一些規定所限制。 務
報
and the maximum amount of subsidies granted are subject to a 表

number of restrictions as further defined in the scheme. 135

The scheme is funded by HA through the recurrent subvention 該計劃由醫管局透過政府的經常性補助予

from the Government. A designated fund has been set aside 以資助。計劃預留一筆指定基金，用以支

for the scheme and is maintained in designated bank and 付購屋貸款利息津貼福利的有關開支，並

investment accounts which are included under cash and bank 存於指定銀行投資戶口，分別列入現金及

and fixed income instruments balances respectively. 銀行及固定入息工具結餘內。

23. Hospital/clinic fees and charges 23. 醫院 / 診療所收費 醫
院
The charges for hospital services provided by the Group are 集團所提供的醫療服務，是根據憲報所刊 管
理
levied in accordance with those stipulated in the Gazette. Since 載的收費表而收取費用。由於政府已制訂 局
年
the Government has established a set of policies and procedures 一套給予經濟有困難病人費用減免的政策 報

on granting fee waivers to the needy patients, the hospital/clinic 及程序，故在綜合收支結算表中確認為收

fees and charges recognised as income in the consolidated 入的醫院 / 診療所收費，已扣除了這些減 2015-2016

statement of income and expenditure are stated net of such 免數額。在截至二零一六年三月三十一日

waivers. The amount of hospital/clinics fees and charges 止之財政年度內，獲減免的醫院 / 診療所

waived for the financial year ended 31 March 2016 amounted to 收費為港幣 548,084,000 元（二零一五年︰

HK$548,084,000 (2015: HK$538,499,000). 港幣 538,499,000 元）。

24. Investment income 24. 投資收益

The investment income for the financial year ended 31 March 在 截 至 二 零 一 六 年 三 月 三 十 一 日 止 之 財

2016 was stated net of exchange loss of HK$33,652,000 (2015: 政 年 度 所 列 的 投 資 收 益， 是 已 減 去 港 幣

HK$275,000) arising from RMB denominated bank deposits. 33,652,000 元（二零一五年：港幣 275,000

The total interest accumulated since the initial investment was 元）因人民幣銀行存款引致的匯兌損失。自

sufficient to cover the exchange loss. 投資日起所累積的利息總額足以彌補有關

匯兌損失。