Page 116 - Hospital Authority Annual Report 2016-2017
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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
19. Deferred income (Continued) 19. 遞延收益（續）
(b) Minor Works Projects Fund （b） 小型工程項目基金
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年
advanced HK$13,000,000,000 (under Subhead 8083MM) to 度內，政府預支港幣 13,000,000,000 元（分
HA for minor works projects to improve the existing facilities in 目 8083MM 項下）予醫管局，以供進行小型
public hospitals and clinics. The one-off grant has replaced the 工 程 項 目， 改 善 公 立 醫 院 及 診 所 的 現 時 設
annual block funding allocation under Capital Works Reserve 施。這筆一次性撥款已代替每年透過基本工
Fund - Improvement Works Block Vote (Subhead 8100MX) and 程儲備基金 – 改善工程的整體撥款（分目
covers minor works projects under five planned programmes, with 8100MX），並按五個擬定計劃進行每項上限
costing not more than HK$75 million for each individual item. The 為港幣 7,500 萬元的小型改善工程。五個計
five programmes are facility rejuvenation programme, capacity 劃包括設施修復計劃、服務量提升計劃、安
enhancement programme, safe engineering programme, universal 全機電計劃、加強人人暢道通行計劃，以及
accessibility programme and regular maintenance/minor works 定期維修 / 小型工程及主要工程計劃的預備
and preparatory works for major capital works projects. 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，於二零一四年四月十一
HK$7,300,000,000 with the Exchange Fund over a period of 日將港幣 7,300,000,000 元存入外匯基金，
six years since 11 April 2014 while the remaining funds have 為期六年，餘款由內部管理，並根據醫管局
been managed internally and invested within the ambit of HA’s 現 行 的 投 資 規 定 進 行 投 資。 獲 批 撥 款 連 同
prevailing investment guidelines. The approved grant, together 有關利息收入，將用以支付由二零一四年四
with the related investment income, will be fully used to meet the 月 起 未 來 約 十 年 的 小 型 工 程 項 目 開 支。 對
costs of the minor works projects in the coming 10 years or so 於基金的使用，醫管局會沿用過往使用分目
starting from April 2014. For the use of funds, HA will continue to 8100MX 項下基金的做法，就獲一次過撥款
seek prior approval from the Government for each individual item 資助的每個開支項目事先獲取政府批准。
of expenditure to be funded by the one-off grant, as has been the
practice for the use of funds under Subhead 8100MX.
The exchange loss arose from Renminbi (RMB) denominated bank 存放於銀行的人民幣存款在二零一六年四月
deposits which were switched back to Hong Kong dollar upon 到期時兌回港幣引致匯兌損失。自投資日起
maturity in April 2016. The total interest accumulated since the 累積的利息總額足以彌補有關匯兌損失。
initial investment was sufficient to cover the exchange loss.
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
The Government allocated to HA a sum of HK$10,000,000,000 於二零一六年三月三十一日，政府向醫管局
on 31 March 2016 as an endowment fund (note 20) to generate 撥 款 港 幣 10,000,000,000 元 設 立 留 本 基 金
investment returns for regularising and enhancing ongoing clinical （附註 20），利用所得投資回報以恒常營運和
PPP programmes, as well as developing new clinical PPP initiatives 優化持續推行的臨床公私營協作計劃，以及
in future. HA can make use of the investment returns together 在日後推行新的計劃。醫管局可利用投資回
with the remaining balance of the one-off designated funding 報，連同政府之前給予的一次性指定撥款的
provided previously to support the ongoing operation of the PPP 結餘，持續營運由二零一六年四月起推行的
programmes commencing from April 2016. 公私營協作計劃。
During the financial year ended 31 March 2017, the Government 於截至二零一七年三月三十一日止的財政年
provided recurrent subvention of HK$1,757,000 to HA for annual 度，政府向醫管局提供港幣 1,757,000 元經
pay adjustment of staff deployed on PPP initiatives. The subvention 常性補助，用作公私營協作計劃職員的年度
was transferred to the PPP Fund and was recognised in the 薪酬調整。有關補助於收到時轉調往公私營
deferred income – PPP Fund when the subvention was received. 協作基金，並確認為遞延收益 — 公私營協作
基金。
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