(k) 根據《借款條例》(第61章)第3條借入的款項，而該借款是核准借 款的立法局決議所如此規定記入的； (1991年第400號法律公告)
(k) sums borrowed under section 3 of the Loans Ordinance (Cap 61) where the resolution of the Legislative Council approving the borrowing so stipulates; (L.N. 400 of 1991)
基金須承擔─
the Fund shall assume-
(a) 截至1990年3月31日，地下鐵路基金由於為了地下鐵路系統或與該 系統相關事宜而按照財務委員會所指明的條件﹑例外情況及限制，動用該 基金作出投資所須承擔的一切法律責任；
" (a) all the liabilities of the Mass Transit Fund as at 31 March 1990 in respect of investments from the Mass Transit Fund for the purpose of or in connection with the mass transit railway system in accordance with such conditions, exceptions and limitations as have been specified by the Finance Committee;"
(b) 截至1990年3月31日，就動用發展貸款基金作出附表第I部指明的 投資而致發展貸款基金所須承擔的一切法律責任；及
(b) all the liabilities of the Development Loan Fund as at 31 March 1990 in respect of the investments made from the Development Loan Fund specified in Part I of the Schedule; and
(c) 截至1990年3月31日，為認購股份而由政府一般收入發出承付票予 亞洲發展銀行而須承擔的法律責任；
(c) the liability of the general revenue as at 31 March 1990 in respect of promissory notes issued to the Asian Development Bank for share subscription;
財政司可自基金支用款項─
the Financial Secretary may expend moneys from the Fund for the purpose of-
(a) 以應付截至1990年3月31日，按照財務委員會已核准的條款及條件 ，根據第4條所須承擔的法律責任； (1997年第80號第102條)
(a) meeting the liabilities assumed under paragraph 4 under terms and conditions already approved by the Finance Committee as at 31 March 1990; (L.N. 400 of 1991)
(b) 以向獲財務委員會核准的人提供資金，作為貸款﹑墊款及投資(包 括以寬免地價﹑捐贈工程或其他非現金利益的形式作出的投資)之用，但 須按照財務委員會指明的條款及條件行事；或
" (b) financing loans, advances and investments (including investments by way of waived land premium, donated works or other benefits (other than cash)) to or in such persons as may be approved by the Finance Committee, in accordance with such terms and conditions as may be specified by the Finance Committee; or (L.N. 400 of 1991)"
(c) 以償還或(視情況而定)支付根據《借款條例》(第61章)第3條借入 並已記入基金帳戶貸項下的款項的本金和利息，以及償還或支付借入該筆 款項所招致的費用； (1991年第400號法律公告)
" (c) repaying or, where appropriate, paying the principal and interest of and expenses incurred in relation to sums borrowed under section 3 of the Lands Ordinance (Cap 61) where the sums have been credited to the Fund; (L.N. 400 of 1991)"
庫務署署長須根據財政司發出的基金支付令授予的權力，由基金撥支 款項以應付基金開支所需；
" the Director of Accounting Services shall, under the authority of a funds warrant issued by the Financial Secretary, pay from the Fund such sums as may be required to meet expenditure from the Fund;"
財政司可行使其酌情決定權，授權將基金在任何時候未支用的結餘款 項，以財政司決定的方式投資於有息證券；
" the Financial Secretary may, in his discretion, authorize the investment of moneys forming the unexpended balance held in the Fund at any time in interest bearing securities in such manner as he may determine;"
財政司可不時將其認為不再為了基金的目的而合理地需要留在基金的 結餘，轉撥入政府一般收入內；
the Financial Secretary may from time to time transfer from the Fund to the general revenue any balance held in the Fund which is not in his opinion reasonably required for the purpose of the Fund;
發展貸款基金及地下鐵路基金須予結算。
the Development Loan Fund and the Mass Transit Fund shall be closed.
立法局決議
RESOLUTION OF THE LEGISLATIVE COUNCIL
立法局在1990年3月14日根據《公共財政條例》第29條作出及通過的決 議。
Resolution made and passed by the Legislative Council under section 29 of the Public Finance Ordinance on 14 March 1990.
成立一基金，稱為貸款基金；
there shall be established a fund to be called the Loan Fund;
基金由財政司管理，但他可將管理權轉授其他公職人員；
the Fund shall be administered by the Financial Secretary who may delegate his power of administration to other public officers;
下列款項須記入基金帳戶的貸項下─
there shall be credited to the Fund-
(a) 學生貸款基金的一切資產，包括截至1990年3月31日的任何未清帳 款；
(a) all the assets of the Student Loan Fund including any outstanding balances as at 31 March 1990;
(b) 截至1990年3月31日發展貸款基金因貸出或墊付附表第I部指明的 款項而仍存有的未清帳款；
" (b) all the outstanding balances as at 31 March 1990, in respect of the loans and advances made from the Development Loan Fund specified in Part I of the Schedule;"
(c) 截至1990年3月31日政府一般收入因貸出或墊付附表第Ⅱ部指明的 款項而仍存有的未清帳款；
" (c) all the outstanding balances as at 31 March 1990, in respect of the loans made from the general revenue specified in Part II of the Schedule;"
(d) 經立法局核准從政府一般收入撥予基金的款項；
(d) such appropriations from the general revenue as may be approved by the Legislative Council for the purpose of the Fund;
(i) 學生貸款基金貸出的任何款項；
(i) any loan made from the Student Loan Fund;
(ii) 附表指明的任何貸款或墊款；
(ii) any loan or advance specified in the Schedule;