ৌਕజ
ڝڌ
ൗ
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
Notes to the Financial Statements
(Continued)
8.
̮ිਿ
ږ
πಛʿᅥီлԭਿ
ږ
ഐቱ
（續）
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 5.0% and 3.6% per annum for January to December
2013 and January to December 2014, respectively. HA did not withdraw
the interest earned up to 31 December 2013 which would continue to
accrue interest at the same rate payable for the Principal Amount.
HA has designated the placement with the Exchange Fund as a “financial
asset at fair value through profit or loss”. The valuation technique and
significant unobservable inputs used in the fair value measurements are
the discounted cash flow and discount rate respectively. The placement
is denominated in Hong Kong dollar. Its fair value is determined with
reference to the estimated rates of investment return for future years and
approximates its carrying value.
As HA is acting as a custodian for the Samaritan Fund, the cumulative
investment return up to 31 March 2014 was recorded together with the
Principal Amount as balance with Samaritan Fund, which is unsecured,
interest free and denominated in Hong Kong dollar. The Principal
Amount is repayable upon the maturity of the placement.
The placement with the Exchange Fund and balance with Samaritan
Fund is analysed 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
Principal Amount
本金
6,000,000
6,000,000
Interest earned but not withdrawn at the reporting date
報告日所獲但沒有提取的利息收入
352,053
49,574
Accrued interest
應計利息
56,385
74,584
6,408,438
6,124,158
Less: non-current portion
減：非流動部分
(6,000,000)
(6,000,000)
Current portion
流動部分
408,438
124,158
這筆存款的回報率在每年一月釐定，並於每年十二月
三十一日支付。回報率是按外匯基金投資組合過往六
年的平均投資回報率，或三年期外匯基金債券過去一
年的平均年度收益率計算（最低為
0%
），以較高者為
準。二零一三年一月至十二月及二零一四年一月至
十二月的每年回報率分別為
5 0%
及
3 6%
。醫管局沒有
支取截至二零一三年十二月三十一日賺取的利息，這
些款項會按本金可享息率繼續積存利息。
醫管局將存放於外匯基金的款項列為「按公允價值列
賬及在損益處理之財務資產」。其公允價值計量所用
的估值技術及重大未可觀察輸入，分別是貼現現金
流及貼現率。這項款項以港元為單位，其公允價值
根據未來年度的估計投資回報率釐定，與其賬面價值
相若。
由於醫管局是作為撒瑪利亞基金的保管人，基金截至
二零一四年三月三十一日止年度的累積投資回報連同
本金，列作撒瑪利亞基金結餘。這筆存款沒抵押及免
息，以港元為單位，並於到期日付還。
外匯基金存款及撒瑪利亞基金結餘分析如下：
8. Placement with the Exchange Fund and Balance
with Samaritan Fund
(Continued)
122
Hospital Authority Annual Report 2013-2014
