帳項附註
Notes on the Accounts
HKF
21
退休計劃
本集團之界定利益計劃已包括絕大部份永久
僱員。該等計劃由獨立信託人管理,其資產
與本集團的資產分開處理。本集團設立之主
要計劃為 Outdoor Staff Retirement Fund
Office Staff Retirement Fund
本公司是根據獨立精算師定期作出估值時之
建議對界定利益計劃供款,並記入損益表 中。本年度退休金成本為港幣14,689,000元 (一九九五年:港幣21,447,000元)。
21
Retirement schemes
The Group operates defined benefit schemes covering
substantially all permanent staff. The schemes are
administered by independent trustees with assets held
separately from those of the Group. The principal schemes
operated by the Group are Outdoor Staff Retirement Fund and
Office Staff Retirement Fund.
Contributions to the defined benefit schemes are made in
accordance with recommendations of independent actuaries who value the schemes at regular intervals, and are charged to the profit and loss account. Retirement costs for the year were
HK$14,689,000 (1995:HK$21,447,000).
於一九九五年十二月三十一日對 Outdoor
Staff Retirement Fund作出之最近期精算 估值,其資產市值為港幣132,100,000元,佔 該計劃於該日的應佔負債百分之一百一十
二。
The latest actuarial valuation on the Outdoor Staff Retirement
Fund was as at 31 December 1995. The market value of its
assets was HK$132.1 million, representing 112% of the
scheme's vested liabilities at that date.
於一九九四年十二月三十一日對Office Staff Retirement Fund作出之最近期精算估值, 其資產市值為港幣48,500,000元,佔該計劃
於該日的應佔負債百分之一百一十。
兩項精算估計均由惠悦顧問有限公司的專業 人員(為認可精算機構的會員)以退休年齡法
編製。所用的精算基準包括投資收益率、薪 金加幅、預期退休年齡、提取率及死亡率。
The latest actuarial valuation on the Office Staff Retirement
Fund was as at 31 December 1994. The market value of its
assets was HK$48.5 million, representing 110% of the
scheme's vested liabilities at that date.
Both actuarial valuations were prepared by qualified staff of The Wyatt Company (H.K.) Limited, who are members of recognised actuarial bodies, using the Attained Age Method. The actuarial bases used included investment yield, salary
escalation, expected retirement age, withdrawal rates and
mortality rates.
61