NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

18 NET EMPLOYEE RETIREMENT BENEFITS LIABILITIES (Continued)

(a) Defined benefit retirement plan comintedi

(v)

Amounts recognised in the consolidated statement of profit or loss and other comprehensive income are as follows:

2017

HK$'000

2016

HK$'000

Current service cost

1,160

1,331

Past services cost of curtailments

(63)

Net interest on net defined benefit liability

74

59

Administrative expenses paid

112

117

Total amounts recognised in profit or loss

1,346

1,444

Actuarial loss/(gain)

207

(947)

Return on plan assets, excluding interest income

(2,332)

298

Total amounts recognised in other comprehensive income

(2,125)

(649)

Total defined benefit costs

(779)

795

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

130

Hong Kong Ferry (Holdings) Company Limited Annual Report 2017

2017

HK$'000

2016

HK$'000

1,346

1,444

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