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Independent Auditor’s Report and Audited Financial Statements
獨立核數師報告及經審查的財務報表
Notes to the Financial Statements 財務報表附註
2. Principal accounting policies (Continued) 2. （續）
(p) Provisions and contingent liabilities (Continued) (p) 撥備及或然負債（續）
Where it is not probable that an outflow of economic benefits will be 倘經濟效益流出未能肯定，或未能可靠地估量有關金
required, or the amount cannot be estimated reliably, the obligation is 額，則有關責任會以或然負債形式披露，除非經濟效
disclosed as a contingent liability, unless the probability of outflow of 益流出的可能性極低。或然負債是因過往事件引致的
economic benefits is remote. A contingent liability is a possible 可能責任，其存在取決於一項或多項非全由集團控制
obligation that arises from past events and whose existence will only be 的未來不肯定事件之發生與否。
confirmed by the occurrence or non-occurrence of one or more
uncertain future events not wholly within the control of the Group.
(q) Employee benefits (q) 僱員福利
(i) Retirement benefits costs (i) 退休福利開支
Payments to the Group’s defined contribution retirement benefit 集團付予界定供款退休福利計劃的款項，到期
plans are charged as an expense as they fall due. Payments made 時會以開支入賬。向強制性公積金計劃所作的
to the Mandatory Provident Fund Scheme are dealt with as 供款，會作為向界定供款計劃供款處理，集團
payments to defined contribution plans where the Group’s 於這些計劃所負的責任，等同於界定供款退休
obligations under the schemes are equivalent to those arising in a 福利計劃所負的責任。記入收支結算表中的退
defined contribution retirement benefit plan. The retirement 休福利開支，代表該年度集團向界定供款退休
benefit costs charged in the statement of income and expenditure 福利計劃及強制性公積金計劃所作的供款。
represent the contributions payable in respect of the current year
to the Group’s defined contribution retirement benefit plan and the
Mandatory Provident Fund Scheme.
(ii) Termination benefits costs (ii) 離職福利開支
Termination benefits are payable whenever an employee’s 離職福利是當僱員在正常退休年齡前離職，或
employment is terminated before the normal retirement age or 接受自願裁減條款以換取這些福利時而須支付
whenever an employee accepts voluntary redundancy in exchange 的。 當 集 團 有 責 任 支 付 及 有 關 福 利 不 可 能 撤
for these benefits. The Group recognises termination benefits costs 回，這些離職福利會予以確認。
when there is an obligation to make such payments without
possibility of withdrawal.
(iii) Death and disability benefits costs (iii) 死亡及傷殘福利開支
The cost of the Group’s obligations in respect of death and disability 集團用以支付職員死亡及傷殘福利責任的開
benefits provided to employees is recognised as staff costs in the 支，是根據獨立認可精算師每年所作的精算估
statement of income and expenditure with reference to annual 值，在收支結算表確認為職員開支。
actuarial valuations performed by an independent qualified actuary.
The death benefits for eligible employees are accounted for as post 合資格僱員的死亡福利列為離職後的界定福
employment defined benefits. Remeasurement of death liability 利。根據經驗調整及精算假設改變而重新計量
arising from experience adjustments and changes in actuarial 的死亡福利責任，即時在其他全面收益確認。
assumptions are recognised immediately in other comprehensive
income.
2014-2015 109 
