Page 84 - Hospital Authority Annual Report 2019-2020
P. 84
NOTES TO THE FINANCIAL 財務報表附註
STATEMENTS
3. Financial risk management (Continued) 3. 財務風險管理 （續）
(b) Fair values estimation (Continued) （b） 公允價值估計 （續）
(i) Financial assets carried at fair values (Continued) （i） 按公允價值列賬的金融資產 （續）
The placements with the Exchange Fund are included in 外匯基金存款屬於第三層。下表呈列
level 3. The following table presents the changes in level 3 截至二零二零年三月三十一日止及
instruments for the financial years ended 31 March 2020 and 二零一九年三月三十一日止年度第三層
31 March 2019: 工具的變動：
The Group and HA 集團及醫管局
For the year ended For the year ended
31 March 2020 31 March 2019
HK$’000 HK$’000
截至2020年 截至2019年
3月31日止年度 3月31日止年度
港幣千元 港幣千元
At the beginning of the year 於年初 25,590,326 26,502,332
Addition [note 16] 增加 ［附註16］ 5,000,000 -
Interest earned / accrued interest 所獲利息 / 應計利息 849,713 1,069,543
Interest withdrawn 提取利息 (1,536,000) (1,981,549)
At the end of the year [note 9] 於年終 ［附註9］ 29,904,039 25,590,326
(ii) Financial assets not reported at fair values （ii） 非以公允價值呈列的金融資產
The fair values of fixed income instruments (i.e. certificates of 固定入息工具（即存款證及債券）在報告
deposits and bonds) at the reporting date are provided by the 日的公允價值由核准保管人提供，現概
approved custodian. These instruments are summarised below: 列如下：
The Group and HA 集團及醫管局
Carrying Value [Note 10] Fair Value
賬面價值［附註10］ 公允價值
At 31 March 2020 At 31 March 2019 At 31 March 2020 At 31 March 2019
HK$’000 HK$’000 HK$’000 HK$’000
2020年3月31日 2019年3月31日 2020年3月31日 2019年3月31日
港幣千元 港幣千元 港幣千元 港幣千元
Fixed income instruments 1,899,257 799,552 1,905,966 809,627
固定入息工具
(iii) The carrying values of other financial assets and liabilities （iii） 其他金融資產及負債如現金及銀行結
such as cash and bank balances, loans receivable, accounts 餘、應收債款、應收賬款及應付貿易賬
receivable and trade payables approximate their fair values 款的賬面價值與其公允價值相若，故這
and accordingly, no disclosure of fair values for these items is 些項目的公允價值沒有呈列。
presented.
82 Hospital Authority Annual Report 醫院管理局年報 2019-2020
