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Notes to the Financial Statements
(Continued)
ৌਕజڌڝൗ
ᚃ
Independent Auditor's Report and Audited Financial Statements
獨立核數師報告及經審查的財務報表
8
Placement with theHong KongMonetary
Authority
(Continued)
The rate of return on the placement, which is determined annually in
January and payable annually in arrears on 31 December, is calculated on
the basis of the average annual rate of return on certain investment
portfolio of the Exchange Fund over the past six years or the average
annual yield of three-year Exchange Fund Notes in the previous year
(subject to a minimum of zero percent), whichever is the higher. This rate
has been fixed at 5.6% and 5.0% per annum for January to December
2012 and January to December 2013, respectively. HA did not withdraw
the interest earned for the period from 8 November to 31 December
2012 which would continue to accrue interest at the same rate payable
for the Principal Amount.
HA has designated the placement with the HKMA as a “financial asset at
fair value through profit or loss”. The financial asset is denominated in
Hong Kong dollar. Its fair value is determined using the discounted cash
flow model. As HA is acting as a custodian for the Samaritan Fund, the
investment income of HK$124,158,000 for the year ended 31 March 2013
was recorded together with the Principal Amount as balance with
Samaritan Fund, which is unsecured, interest free, denominated in Hong
Kong dollar and repayable upon the maturity of the placement.
9
Fixed income instruments
The fixed income instruments represent Hong Kong dollar Bonds and
Exchange Fund Notes with maturity periods within five years. The overall
expected yield is between 1.9% and 2.0% (2012: 1.4% and 2.9%).
At 31 March 2013, the fixed income instruments held by the Group and
HA are as follows:
The Group and HA
ණྠʿᔼ၍҅
At 31 March 2013
HK$’000
2013
ϋ
3
˜
31
˚
ಥ࿆ɷʩ
At 31 March 2012
HK$’000
2012
ϋ
3
˜
31
˚
ಥ࿆ɷʩ
Maturing within one year
ɓϋlzՑಂ
300,001
1,730,993
Maturing between one and five years
ɓЇʞϋlzՑಂ
–
300,001
300,001
2,030,994
The above financial assets are neither past due nor impaired. The credit
quality of these assets is disclosed in note 3(a) while the maximum
exposure to credit risk at the reporting date is the fair value of these
assets as stated in note 3(b)(ii). The Group does not hold any collateral as
security.
8
࠰ಥږፄ၍ଣ҅πಛ
ᚃ
வഅπಛٙΫజଟίӊϋɓ˜ᔾ֛dԨӊϋɤɚ˜
ɧɤɓ˚˕˹fΫజଟ̮݊ܲිਿږҳ༟ଡ଼Υཀֻʬ
ϋ̻ٙѩҳ༟Ϋజଟdאɧϋಂ̮ිਿږවՎཀ̘ɓ
ϋ̻ٙѩϋܓϗूଟࠇၑ௰Эމ
0%
d˸༰৷٫މ
fɚཧɓɚϋɓ˜Їɤɚ˜ʿɚཧɓɧϋɓ˜Ї
ɤɚ˜ٙӊϋΫజଟʱйމ
5 6%
ʿ
5 0%
fᔼ၍҅Ӛ
Ϟ˕՟ίɚཧɓɚϋɤɓ˜ɞ˚Їɤɚ˜ɧɤɓ˚ᒃ
՟ٙлࢹdவԬಛධึ͉ܲږ̙Ԯࢹଟᘱᚃጐπл
ࢹf
ᔼ၍҅ਗ਼π׳ږ၍҅ٙಛධΐމܲʮlsᄆ࠽ΐሪ
ʿίฦूஈଣʘৌਕ༟ପfவධৌਕ༟ପ˸ಥʩމ
ఊЗdՉʮlsᄆ࠽࣬ኽ൨ତତږݴᅼόᔾ֛f͟ᔼ
၍҅݊Ъމᅥီлԭਿږٙڭ၍ɛdਿږ࿚Їɚཧ
ɓɧϋɧ˜ɧɤɓ˚˟ϋܓމᅰಥ࿆
124,158,000
ʩٙ
ҳ༟ϗूஹΝ͉ږdΐЪᅥီлԭਿږٙഐቱfவഅ
πಛೌתץʿеࢹd˸ಥʩމఊЗdԨՑಂ˚˹
ᒔf
9
ո֛ɝࢹʈՈ
ո֛ɝࢹʈՈܸ݊ᔼ၍҅ɓছܵϞٜЇՑಂ˚ٙಥʩ
වՎʿ̮ිਿږවՎfவԬවՎٙϋಂˇʞϋf
ཫಂϗूί
1 9%
Ї
2 0%
ʘගɚཧɓɚϋj
1 4%
Ї
2 9%
ණྠʿᔼ၍҅ίɚཧɓɧϋɧ˜ɧɤɓ˚ܵϞٙո֛
ɝࢹʈՈνɨj
ɪࠑৌਕ༟ପԨೌཀಂאಯ࠽dவԬ༟ପٙڦ൲ሯ९
מᚣڝൗ
3(a)
fίజѓ˚d௰ɽٙڦ൲ࠬᎈ݊ڝൗ
3(b)(ii)
הΐவԬ༟ପٙʮlsᄆ࠽fණྠԨ͊ܵϞО
תץۜЪתץf
120 HOSPITAL AUTHORITY ANNUAL REPORT 2012-2013