Page 118 - 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

22. Designated Fund – Home Loan Interest 22. 指定基金 – 購屋貸款利息津貼
Subsidy Scheme 計劃

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項

interest subsidy to finance the purchase of a residence in Hong 利息津貼，資助他們在本港購置居所。資格

Kong. Eligibility under the scheme is primarily determined by the 主要決定於僱員的服務年資。津貼金額一般

employee's length of service. The amount of subsidy generally 為合資格僱員應付利息率的一半，最高為每

represents half of the interest rate payable by the eligible 年 6%。不過，資格及津貼最高限額受到計

employee up to a maximum of 6% per annum. However, eligibility 劃的一些規定所限制。

and the maximum amount of subsidies granted are subject to a

number of restrictions as further defined in the scheme.

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以

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

the scheme and is maintained in designated bank and investment 屋貸款利息津貼福利的有關開支，並存於指

accounts which are included under cash and bank and fixed 定銀行投資戶口，分別列入現金及銀行及固

income instruments balances respectively. 定入息工具結餘內。

23. Hospital/clinic fees and charges 23. 醫院 / 診療所收費

The charges for hospital services provided by the Group are levied 集團所提供的醫療服務，是根據憲報所刊

in accordance with those stipulated in the Gazette. Since the 載 的 收 費 表 而 收 取 費 用。 由 於 政 府 已 制 訂

Government has established a set of policies and procedures on 一套給予經濟有困難病人費用減免的政策

granting fee waivers to the needy patients, the hospital/clinic fees 及 程 序， 故 在 綜 合 收 支 結 算 表 中 確 認 為 收

and charges recognised as income in the consolidated statement 入的醫院 / 診療所收費，已扣除了這些減免

of income and expenditure are stated net of such waivers. The 數 額。 在 截 至 二 零 一 七 年 三 月 三 十 一 日 止

amount of hospital/clinics fees and charges waived for the financial 之財政年度內，獲減免的醫院 / 診療所收費

year ended 31 March 2017 amounted to HK$572,515,000 (2016: 為 港 幣 572,515,000 元（二 零 一 六 年 ︰ 港 幣

HK$548,084,000). 548,084,000 元）。

24. Investment income 24. 投資收益

The investment income for the financial year ended 31 March 在截至二零一七年三月三十一日止之財政年

2017 included an exchange loss of HK$2,124,000 (2016: 度 的 投 資 收 益， 包 括 在 二 零 一 六 年 五 月 到

HK$33,652,000) arising from RMB denominated bank deposits 期的人民幣銀行存款兌回港幣引致的匯兌

which were switched back to Hong Kong dollar upon maturity 損 失 港 幣 2,124,000 元（二 零 一 六 年： 港 幣

in May 2016. The total interest accumulated since the initial 33,652,000 元）。自投資日起累積的利息總

investment was sufficient to cover the exchange loss. 額足以彌補有關匯兌損失。

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