1996 — Page 63

帳項附註

Notes on the Accounts

HKF

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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)。

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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.

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