Page 102 - Hospital Authority Annual Report 2016-2017

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. 應收債款

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，
Scheme were offered downpayment loans for the purchase of 一些合資格僱員可獲得首期貸款以購置居所
their residential properties (“Downpayment Loan Scheme”). The （「首期貸款計劃」）。首期貸款的還款期為物
repayment period of the loans is the shorter of the mortgage 業按揭年數或 20 年，以較短者為準。首期
life and 20 years. Interest charged on the downpayment loans is 貸款的息率由醫管局不時訂定，於二零一七
determined by the Group from time to time and is set at 1.282% 年三月三十一日時為 1.282%（二零一六年：
as at 31 March 2017 (2016: 1.282%). Downpayment Loan 1.282%）。首期貸款計劃自二零零二年四月
Scheme has been suspended since April 2002. 起已暫停。

At 31 March 2017, the downpayment loans advanced to eligible 在二零一七年三月三十一日，已發放給合資
staff which are fully secured by charges over the properties are as 格僱員的首期貸款並有物業作十足抵押如下：
follows:

The Group and HA At 31 March 2017 At 31 March 2016
集團及醫管局 HK$’000 HK$’000

Repayable within one year 一年內償還 2017 年 3 月 31 日 2016 年 3 月 31 日
Repayable beyond one year 超過一年償還 港幣千元 港幣千元

827 947
1,836 3,020
2,663 3,967

The loans receivable is neither past due nor impaired. The 應收債款並無過期或減值。在報告日最大的
maximum exposure to credit risk at the reporting date is the 信貸風險是上述債款的賬面價值。根據計劃
carrying value of the receivable mentioned above. According 的條款及條件，首期貸款的每月本金及利息
to the terms and conditions of the scheme, the monthly 還款會在僱員的薪金扣除。若僱員於離職時
principal repayment and payment of interest in respect of the 或議定日期未能償還首期貸款及所涉利息，
downpayment loans are deducted from the employees’ wages 則僱員根據「醫院管理局公積金計劃」可獲的
and that any benefits to which an employee will be entitled to 任何權益，會用作扣減這些欠款。因此，應
receive under the HA Provident Fund Scheme shall stand charged 收債款結餘是可以完全收回。
with 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. Placements with the Exchange Fund 8. 外匯基金存款

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

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