Notes to the Financial Statements
(Continued)
ৌਕజ
ڝڌ
ൗ
ᚃ
7. Loans receivable
Certain eligible employees under the Home Loan Interest Subsidy
Scheme were offered downpayment loans for the purchase of their
residential properties. The repayment period of the loans is the lesser of
the mortgage life or 20 years. Interest charged on the downpayment
loans is determined by the Group from time to time and is set at 1.395%
as at 31 March 2014 (2013: 1.674%). New applications for the
downpayment loans have been suspended since April 2002.
At 31 March 2014, the downpayment loans advanced to eligible staff
which are fully secured by charges over the properties are as follows:
The Group and HA
ණྠʿᔼ၍҅
At 31 March 2014
HK$’000
2014
ϋ
3
˜
31
˚
ಥ࿆ɷʩ
At 31 March 2013
HK$’000
2013
年
3
月
31
日
港幣千元
Repayable within one year
一年內償還
1,240
1,452
Repayable beyond one year
超過一年償還
5,597
7,474
6,837
8,926
The loans receivable is neither past due nor impaired. The maximum
exposure to credit risk at the reporting date is the carrying value of the
receivable mentioned above. According to the terms and conditions
of the scheme, the monthly principal repayment and payment of
interest in respect of the downpayment loans are deducted from the
employees’ wages and that any benefits to which an employee will be
entitled to receive under the HA Provident Fund Scheme shall stand
charged with repayment 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.
8. Placement with the Exchange Fund and Balance
with Samaritan Fund
During the financial year ended 31 March 2013, the Government injected
HK$10,000,000,000 to support the operation of the Samaritan Fund,
which was established in 1950 by resolution of the Legislative Council for
the purpose of providing financial assistance to needy patients. As
instructed by the Government, HK$4,000,000,000 was vested
immediately in the Samaritan Fund. The balance of HK$6,000,000,000
(the “Principal Amount”) not immediately required by the Samaritan
Fund was placed with the Exchange Fund since 8 November 2012 by
way of a credit facility entered into between HA and the HKMA for a fixed
period of six years during which time HA would not be able to withdraw
the Principal Amount.
7.
Ꮠϗවಛ
在醫管局推行的購屋貸款利息津貼計劃下，一些合資
格僱員可獲得首期貸款以購置居所。首期貸款的還款
期為物業按揭年數或
20
年，以較短者為準。首期貸款
的息率由醫管局不時訂定，於二零一四年三月三十一
日時為
1 395%
（二零一三年：
1 674%
）。首期貸款計劃
自二零零二年四月起暫停接受新申請。
在二零一四年三月三十一日，已發放給合資格僱員的
首期貸款並有物業作十足抵押如下：
應收債款並無過期或減值。在報告日最大的信貸風險
是上述債款的賬面價值。根據計劃的條款及條件，首
期貸款的每月本金及利息還款會在僱員的薪金扣除。
若僱員於離職時或議定日期未能償還首期貸款及所涉
利息，則僱員根據「醫管局公積金計劃」可獲的任何
權益，會用作扣減這些欠款。因此，應收債款結餘是
可以完全收回。
8.
̮ිਿ
ږ
πಛʿᅥီлԭਿ
ږ
ഐቱ
在截至二零一三年三月三十一日止之財政年度，政府
向撒瑪利亞基金注資港幣
10,000,000,000
元，以支持
基金的運作。撒瑪利亞基金於一九五零年經立法局決
議成立，目的是向有需要的病人提供資助。根據政府
指示，為數港幣
4,000,000,000
元的款項即時投入基
金，而餘下未即時需要的港幣
6,000,000,000
元（「本
金」），根據醫管局與金管局所訂的信貸安排，由二零
一二年十一月八日起存入外匯基金，年期固定為六
年。在此段期間，醫管局不能支取這筆本金。
121
ᔼ৫၍ଣ҅ϋజ
2013-2014
