Notes to the Financial Statements
(Continued)
ৌਕజ
ڝڌ
ൗ
ᚃ
17.
ϥɳʿෆಞ၅лப
（續）
精算估值採用的主要精算假設如下：
17. Death and disability liabilities
(Continued)
The amounts recognised in the consolidated statement of income and
expenditure and consolidated statement of comprehensive income have
been calculated by reference to an actuarial valuation and are as follows:
The Group and HA
ණྠʿᔼ၍҅
For the year ended
31 March 2014
HK$’000
࿚Ї
2014
ϋ
3
˜
31
˚˟ϋ
ܓ
ಥ࿆ɷʩ
For the year ended
31 March 2013
HK$’000
截至
2013
年
3
月
31
日止年度
港幣千元
Current service cost
現行服務開支
30,844
25,531
Interest cost
利息開支
2,848
2,359
Remeasurement of disability liability
傷殘福利責任重新計量
(2,403)
(3,595)
Recognition of death liability
確認的死亡福利責任
–
6
Total, included in staff costs [note 22]
總計（包括在員工成本內）
[
註
22]
31,289
24,301
Remeasurement of death liability
死亡福利責任重新計量
(27,315)
–
Recognition of previously unrecognised actuarial loss
確認以往未予確認的精算估值虧損
1,304
–
Loss on plan assets (excluding interest income)
計劃資產的虧損（不包括利息收入）
3,286
–
Total, included in other comprehensive income
總計（包括在其他全面收益內）
(22,725)
–
Principal actuarial assumptions used in the actuarial valuation are
as follows:
The Group and HA
ණྠʿᔼ၍҅
For the year ended
31 March 2014
࿚Ї
2014
ϋ
3
˜
31
˚˟ϋ
ܓ
%
For the year ended
31 March 2013
截至
2013
年
3
月
31
日止年度
%
Discount rate
貼現率
2.50
1.40
Assumed rate of future salary increases
假設未來薪金增幅
3.60
3.60
下列是在綜合收支結算表及綜合全面收益表予以確認
的款額，是根據精算估值得出：
131
ᔼ৫၍ଣ҅ϋజ
2013-2014
