203 / 275
2018年1月31日
31 January 2018
以千元計
in $ Thousand
2017年3月31日
31 March 2017
以千元計
in $ Thousand
非流動資產
NON-CURRENT ASSETS
物業、機器、設備及發展中項目
Property, Plant, Equipment and Work in Progress
1,632,201
1,484,981
投資物業（附註一）
Investment Properties (Note 1)
20,916,743
20,778,170
可供出售投資
Available-for-sale Investments
596,272
579,694
總非流動資產
Total Non-current Assets
23,145,216
22,842,845
流動資產
CURRENT ASSETS
存貨
Inventories
4,370
5,860
應收帳項
Accounts Receivable
74,291
43,022
雜項按金及預付帳項
Sundry Deposits and Prepayments
11,491
39,970
專上教育來往賬
Current Account for Post-secondary Education
4
6,152
現金及現金等值項目（附註二）
Cash and Cash Equivalents (Note 2)
3,225,426
2,983,607
總流動資產
Total Current Assets
3,315,582
3,078,611
流動負債
CURRENT LIABILITIES
應付帳款，預收帳款及應計費用
Accounts Payable, Receipt in Advance and Provisions
287,241
364,565
政府專上教育貸款
Loan from the Government for Post-secondary Education
15,380
15,380
廟宇來往帳
Current Account for Temples
51,366
21,818
遞延政府資助
Deferred Government Subvention
213,994
224,875
總流動負債
Total Current Liabilities
567,981
626,638
流動資產淨值
NET CURRENT ASSETS
2,747,601
2,451,973
總資產減流動負債
TOTAL ASSETS LESS CURRENT LIABILITIES
25,892,817
25,294,818
非流動負債
NON-CURRENT LIABILITIES
政府專上教育貸款
Loan from the Government for Post-secondary Education
123,040
138,420
遞延政府津貼及善款
Deferred Government Subsidies and Donation
928,836
908,763
總非流動負債
Total Non-current Liabilities
1,051,876
1,047,183
資產淨值
NET ASSETS
24,840,941
24,247,635
儲備及基金（附註三）
RESERVE AND FUNDS (Note 3)
24,840,941
24,247,635
附註:
一. 投資物業根據香港財務報告準則以公允值入賬，並由合資格測量師於每個財政年度末作重估。投資物業之租金收入用於支持東華三院主要服務營運及未來發展。
二. 現金及現金等值項目包含屬於資助服務及資助學校之現金約8億5,700萬元。現金總計用來應付政府資助之特定服務及項目，以及東華三院內部流動資金及已
承諾服務發展的資金要求。
三. 至2017年3月31日，儲備及基金內包括社會福利署整筆撥款資助服務單位的非定影員工的公積金儲備，共1億1,400萬元。預計於2017/2018財政年度結束後，
公積金儲備將累積至1億2,200萬元。公積金儲備按指定之用途，用於非定影員工的公積金供款。為更善用有關儲備，東華三院已於2016/2017財政年度將有關
的僱主供款比率上調。
Notes:
1. Investment properties were stated at fair market value with revaluation performed by qualified surveyor at each financial year end date in accordance with the
Hong Kong Financial Reporting Standards. The rental income earned from the investment properties is used to support the operations of major services and further
development of TWGHs.
2. Cash and Cash Equivalents included cash of approximately $857 million attributable to subvented services and aided schools. The overall balance is used to meet
requirements of government subventions for designated services and projects as well as internal reserve of TWGHs for working capital and committed service
development.
3. Included in the Reserve and Funds was a balance of $114 million in the Provident Fund Reserve (Reserve) for non-snapshot staff of the Social Welfare Department's
Lump Sum Grant subvented service centres as at 31 March 2017. It is projected that the Reserve will be $122 million at the end of the 2017/2018 financial year.
The Reserve is to be used for provident fund contributions for non-snapshot staff. To better utilize the Reserve, the employer's provident fund contribution rates
was enhanced in 2016/2017 fiscal year.
財務回顧
Financial Review
162
2018年1月31日綜合資產負債表
Consolidated Statement of Financial Position as at 31 January 2018