2015 — Page 107

Yaumati Ferry 油蔴地小輪年報 All

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

16

NET EMPLOYEE RETIREMENT BENEFITS (LIABILITIES)/ASSETS (Continued)

(a)

Defined benefit retirement plan (Continued)

(ii) Plan assets consist of the following:

Equity securities

Fixed deposits

Total

All of the equity securities have quoted prices in active markets.

(iii)

Movements in the present value of the defined benefit obligations:

2015

2014

34.3%

32.5%

65.7%

67.5%

100.0%

100.0%

2015

HK$'000

2014

HK$'000

40,434

38,973

At 1 January

Remeasurements:

– Actuarial losses arising from changes in

financial assumptions

371

403

- Actuarial losses arising from changes in experience

628

443

Current service cost

Interest cost

Benefits paid by the plan

Scheme amendments

At 31 December

999

846

1,326

1,336

559

615

(4,749)

(1,336)

2,470

41,039

40,434

Hong Kong Ferry (Holdings) Company Limited

105

Annual Report 2015

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