18
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
NET EMPLOYEE RETIREMENT BENEFITS LIABILITIES (Continued)
(a)
Defined benefit retirement plan (Continued)
(v) Amounts recognised in the consolidated statement of profit or loss and other comprehensive income are as
follows:
2016
HK$'000
2015
HK$'000
Current service cost
1,331
1,326
Past services cost of scheme amendments
2,470
Past services cost of curtailments
(63)
Net interest/(income) on net defined benefit liability/(asset)
59
(10)
Administrative expenses paid
117
305
Total amounts recognised in profit or loss
1,444
4,091
Actuarial (gain)/loss
(947)
999
Return on plan assets, excluding interest income
298
699
Total amounts recognised in other comprehensive income
(649)
1,698
}
Total defined benefit costs
795
5,789
The current service cost, the net income on defined benefit liability/asset and the administrative expenses paid are recognised in the following item in the consolidated statement of profit or loss:
Administrative expenses
2016
HK$'000
2015
HK$'000
1
1,444
4,091
Hong Kong Ferry (Holdings) Company Limited
Annual Report 2016
117