10 -

(a) first trigger

point (the point at which HK$

interest rates on the borrowings equalled the

assumed or guaranteed

rate of interest on the

investments)

When this point is reached, all

further borrowings under the Scheme would be

suspended (no new participant or further

borrowings for existing participants will be

allowed); and

Government would absorb the

additional cost;

(b)

second

trigger point : When the interest rate

on the HK$ borrowings exceeded the investment

rate by a certain percentage (say 3%) for more

than a

determined period (say 3 months), the

scheme would be

liquidated.

The investment

funds would be used to repay the loans, redeem

the bonds with any surplus, if such existed,

re-invested and paid to participating officers

as

a supplement to their entitlements on

retirement.

14.

The consultant advised that as the debt market in

Hong Kong matures, there would be sufficient liquidity in the

market for longer term instruments,

the maturities of the

securities

issued could gradually be, extended, thereby

reducing progressively the

demand for the interest rate

guarantee.

......

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