1995 — Page 45

帳項附註 Notes on the Accounts

HKF

21 退休計劃

21

本集團之界定利益計劃已包括絕大部份永久員 工。該計劃之基金由信託人管理,並獨立於本集 團的財政。

本公司是根據獨立精算師定期作出估值的建議對 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21,447,000元(一九九四年:港幣 12,290,000)

。

由一位獨立精算師The Wyatt Company所編成之 最新精算報告,顯示該計劃已於一九九四年十二 月三十一日以適齡方法計算提供全面撥款。其採 用的精算基準包括投資回報、薪金逐步上升率、 死亡率及提款率。該計劃於該結算日之資產市場 價值為港幣156,100,000元,即當日該計劃中止債 務的103.1%。

Retirement schemes

The Group has defined benefit schemes covering substantially all permanent staff. The schemes' funds are administered by trustees and are independent of the Group's finances.

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$21,447,000(1994:HK$12,290,000).

The latest actuarial report prepared by an independent actuary, the Wyatt Company, on the status of the schemes disclosed that the schemes were fully funded on an attained age method basis as at 31 December 1994. The actuarial basis used

included investment return, salary escalation rate, mortality rates and withdrawal rates. The market value of the schemes' assets as at that date was HK$156.1 million, representing 103.1% of the schemes' discontinuance liabilities at that date.

Comparative figures

22

比較數字

22

在本帳項內,若干比較數字經已重新分類,以符 合本年度所採用的帳項編製方式。

Certain comparative figures in these accounts have been re- classified to conform to the current year's presentation.

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主要物業 Principal Properties