帳項附註
Notes on the Accounts
20 退休計劃
本集團之界定利益退休計劃已包括絕大部份 之永久僱員。該等計劃由獨立信託人管理,
其資產與本集團之資產分開處理。本集團設 立之主要計劃為 Outdoor Staff Retirement
Fund Office Staff Retirement Fund •
本公司根據獨立精算師就此等界定利益退休
計劃進行定期估值之建議作出供款,並記入 損益表中。本年度退休金成本為港幣
15,590,000元(一九九六年:港幣
14,689,000元)。
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 計劃於該日之應佔負債百分之一百一十二。
20
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$15,590,000 (1996 :
HK$14,689,000).
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
於該日之應佔負債百分之一百一十。而一九
九七年十二月三十一日之精算估值正在進行
中。
兩項精算估值均由華信惠悦顧問有限公司之 專業人員 (為認可精算機構之會員)以退休年
齡法編製。所用之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. An actuarial valuation of the fund as at 31
December 1997 is in progress.
Both actuarial valuations were prepared by qualified staff of Watson Wyatt Company (Hong Kong) 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.
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