Page 103 - Hospital Authority Annual Report 2016-2017

Hospital Authority Annual Report 醫院管理局年報 2016-2017

Notes to the Financial Statements 財務報表附註

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

The interest on the placements is at a fixed rate determined 這筆存款的息率固定，在每年一月釐定，並
annually in January and payable annually in arrears on 於每年十二月三十一日支付。現時，回報率
31 December. Currently, the rate of return is calculated on the 是按外匯基金投資組合過往六年的平均投資
basis of the average annual rate of return on certain investment 回 報 率， 或 三 年 期 政 府 債 券 過 去 一 年 的 平
portfolio of the Exchange Fund over the past six years or the 均年度收益率計算（最低為 0%），以較高者
average annual yield of three-year government bond in the 為準。二零一六年一月至十二月及二零一七
previous year (subject to a minimum of zero percent), whichever 年一月至十二月的每年回報率分別為 3.3%
is the higher. This rate of return has been fixed at 3.3% and 及 2.8%。醫管局沒有支取截至二零一六年
2.8% per annum for January to December 2016 and January to 十二月三十一日賺取的利息，這些款項會按
December 2017, respectively. HA did not withdraw the interest 本金可享息率繼續積存利息。
earned up to 31 December 2016 which would continue to accrue
interest at the same rate payable for the principal amount.

The placements with the Exchange Fund are analysed as follows: 外匯基金存款分析如下：

The Group and HA
集團及醫管局

Custodian for Minor Works PPP Fund and PPP Total
Samaritan Fund Projects Fund Endowment Fund 總計
[Note 19(b)] [Notes 19(c) and 20]
[Note 15]
小型工程項目基金 公私營協作基金及
作為撒瑪利亞基金
［附註 19（b）］ 公私營協作留本基金
的保管人
［附註 19（c）及 20］
［附註 15］

At 31 March At 31 March At 31 March At 31 March At 31 March At 31 March At 31 March At 31 March

2017 2016 2017 2016 2017 2016 2017 2016

HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000

2017年 2016年 2017年 2016年 2017年 2016年 2017年 2016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 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 港幣千元 港幣千元

Principal amount 本金 6,000,000 6,000,000 7,300,000 7,300,000 10,000,000 - 23,300,000 13,300,000
1,171,774 942,666 863,586 602,794 155,984 - 2,191,344 1,545,460
Interest earned but not withdrawn
at the reporting date - 175,995 121,806
- 25,667,339 14,967,266
報告日所獲但沒有提取的利息收入 - (23,300,000) (13,300,000)

Accrued interest 應計利息 49,515 56,964 56,362 64,842 70,118 - 2,367,339 1,667,266
7,221,289 6,999,630
8,219,948 7,967,636 10,226,102

Less: non-current portion (6,000,000) (6,000,000) (7,300,000) (7,300,000) (10,000,000)
減：非流動部分 1,221,289 999,630 919,948 667,636 226,102
Current portion 流動部分

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內到
certificates of deposits with maturity periods within five years from 期的港元存款證，二零一七年三月三十一日
止年度的投資收益在 1.47% 至 2.55% 之間。
the date of purchase. The investment yield for the year ended

31 March 2017 is between 1.47% and 2.55%.

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