Page 91 - Hospital Authority Annual Report 2019-2020

NOTES TO THE FINANCIAL 財務報表附註
STATEMENTS

8. Loans receivable (Continued) 8. 應收債款 （續）

The loans receivable is neither past due nor impaired. The 應收債款並無逾期或減值。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 to 的條款及條件，首期貸款的每月本金及利息
the terms and conditions of the scheme, the monthly principal 還款會在僱員的薪金扣除。若僱員於離職時
repayment and payment of interest in respect of the downpayment 或議定日期未能償還首期貸款及所涉利息，
loans are deducted from the employees’ wages and that any 則僱員根據「醫院管理局公積金計劃」可獲
benefits to which an employee will be entitled to receive under the 的任何權益，會用作扣減這些欠款。因此，
HA Provident Fund Scheme shall stand charged with repayment 應收債款結餘是可以完全收回。
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.

9. Placements with the Exchange Fund 9. 外匯基金存款

The placements with the Exchange Fund are measured as 外匯基金存款是以「按公允價值列賬及在損
“financial assets at fair value through profit or loss”. The valuation 益處理之金融資產」計算，其公允價值計量
technique and significant unobservable inputs used in the fair value 所用的估值技術及重大未可觀察輸入，分別
measurements are the discounted cash flow and discount rate 是貼現現金流及貼現率。這項款項以港元為
respectively. The placements are denominated in Hong Kong dollar. 單位，其公允價值根據未來年度的估計投資
Their fair values are determined with reference to the estimated 回報率釐定。
rates of investment return for future years.
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 basis 是按外匯基金投資組合過往六年的平均投資
of the average annual rate of return on certain investment portfolio 回報率，或三年期政府債券過去一年的平均
of the Exchange Fund over the past six years or the average annual 年度收益率計算（最低為0%），以較高者為
yield of three-year government bond in the previous year (subject 準。二零一九年一月至十二月及二零二零年
to a minimum of zero percent), whichever is the higher. This rate 一月至十二月的每年回報率分別為 2.9%及
of return has been fixed at 2.9% and 3.7% per annum for January 3.7%。醫管局所獲但未有提取的利息會按本
to December 2019 and January to December 2020, respectively. 金可享息率繼續積存利息。
The interest earned but not yet withdrawn by HA would continue to
accrue interest at the same rate payable for the principal amount.
As agreed with HKMA, HA renewed the principal amount of 根據醫管局與金管局的協議，撒瑪利基金為
HK$6,000,000,000 for the Samaritan Fund for another six years at 數港幣6,000,000,000元的本金於二零一八
its maturity on 8 November 2018 during which HA would be able 年十一月八日到期後續存於外匯基金，為期
to request one single withdrawal of an amount equal to or not 六年，期間醫管局可在二零二二年四月一日
more than HK$3,000,000,000 during the period from 1 April 2022 至二零二三年三月三十一日要求一次過提取
to 31 March 2023. HA has also placed HK$5,000,000,000 for the 一筆相等於或不超過港幣3,000,000,000元
HLISS Fund with the Exchange Fund since 19 August 2019 for 的款項。醫管局亦從購屋貸款利息津貼計
a period of six years, during which HA would be able to request 劃 基 金 將 港 幣5,000,000,000元 的 款 項 由
one single withdrawal of an amount equal to or not more 二零一九年八月十九日起存於外匯基金，為期
than HK$2,000,000,000 during the period from 1 April 2023 to 六年，期間醫管局可在二零二三年四月一日
31 March 2024. 至二零二四年三月三十一日要求一次過提取一
筆相等於或不超過港幣2,000,000,000元的
款項。

Independent Auditor’s Report and Audited Financial Statements 獨立核數師報告及經審核的財務報表 89