香港土地註冊處營運基金
The Land Registry Trading Fund Hong Kong
96
財務報表附註
（續）
Notes to the Financial Statements
(continued)
10.
持至期滿的證券
Held-to-maturity securities
2014
2013
按攤銷成本列帳
At amortised cost
上市：
Listed:
—
本港
— in Hong Kong
55,431
55,397
—
本港以外
— outside Hong Kong
–
15,123
55,431
70,520
非上市
Unlisted
–
30,932
總額
Total
55,431
101,452
列為：
Classified as:
流動資產
Current assets
55,431
46,055
非流動資產
Non-current assets
–
55,397
總額
Total
55,431
101,452
11.
外匯基金存款
Placement with the Exchange Fund
外匯基金存款結餘為
4.604
億港元（二零一三年：
4.385
億港元），其中
4
億港元為原有存款，
6,040
萬港元
（二零一三年：
3,850
萬港元）為報告期結束日已入帳但尚未提取的利息。該存款為期六年（由存款日起
計），期內不能提取原有存款。
The balance of the placement with the Exchange Fund amounted to HK$460.4 million (2013: HK$438.5
million), being the original placement of HK$400 million plus HK$60.4 million (2013: HK$38.5 million)
interest paid but not yet withdrawn at the end of the reporting period. The term of the placement is six
years from the date of placement, during which the amount of original placement cannot be withdrawn.
外匯基金存款利息按每年
1
月釐定的固定息率計算。該息率是基金投資組合過去
6
年的平均年度投資回
報，或
3
年期外匯基金債券在上一個年度的平均年度收益，兩者取其較高者，下限為
0%
。二零一四年固
定息率為每年
3.6%
，二零一三年為每年
5.0%
。
Interest on the placement is payable at a fixed rate determined every January. The rate is the average
annual investment return of the Exchange Fund’s Investment Portfolio for the past six years or the
average annual yield of three-year Exchange Fund Notes for the previous year subject to a minimum of
zero percent, whichever is the higher. The interest rate has been fixed at 3.6% per annum for the year
2014 and at 5.0% per annum for the year 2013.
