Notes to the Financial Statements
(Continued)
ৌਕజ
ڝڌ
ൗ
ᚃ
2. Principal accounting policies
(Continued)
(p) Provisions and contingent liabilities
(Continued)
Where it is not probable that an outflow of economic benefits will be
required, or the amount cannot be estimated reliably, the obligation is
disclosed as a contingent liability, unless the probability of outflow of
economic benefits is remote. A contingent liability is a possible
obligation that arises from past events and whose existence will only be
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
(i)
Retirement benefits costs
Payments to the Group’s defined contribution retirement benefit
plans are charged as an expense as they fall due. Payments made
to the Mandatory Provident Fund Scheme are dealt with as
payments to defined contribution plans where the Group’s
obligations under the schemes are equivalent to those arising in a
defined contribution retirement benefit plan. The retirement
benefit costs charged in the statement of income and expenditure
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
Termination benefits are payable whenever an employee’s
employment is terminated before the normal retirement age or
whenever an employee accepts voluntary redundancy in exchange
for these benefits. The Group recognises termination benefits costs
when there is an obligation to make such payments without
possibility of withdrawal.
(iii) Death and disability benefits costs
The cost of the Group’s obligations in respect of death and disability
benefits provided to employees is recognised as staff costs in the
statement of income and expenditure with reference to annual
actuarial valuations performed by an independent qualified actuary.
The death benefits for eligible employees are accounted for as post
employment defined benefits. Remeasurement of death liability
arising from experience adjustments and changes in actuarial
assumptions are recognised immediately in other comprehensive
income.
2.
˴
ࠅ
ึ
ࠇ
݁ഄ
（續）
(p)
撥備及或然負債
（續）
倘經濟效益流出未能肯定，或未能可靠地估量有關金
額，則有關責任會以或然負債形式披露，除非經濟效
益流出的可能性極低。或然負債是因過往事件引致的
可能責任，其存在取決於一項或多項非全由集團控制
的未來不肯定事件之發生與否。
(q)
僱員福利
(i)
退休福利開支
集團付予界定供款退休福利計劃的款項，到期
時會以開支入賬。向強制性公積金計劃所作的
供款，會作為向界定供款計劃供款處理，集團
於這些計劃所負的責任，等同於界定供款退休
福利計劃所負的責任。記入收支結算表中的退
休福利開支，代表該年度集團向界定供款退休
福利計劃及強制性公積金計劃所作的供款。
(ii)
離職福利開支
離職福利是當僱員在正常退休年齡前離職，或
接受自願裁減條款以換取這些福利時而須支付
的。當集團有責任支付及有關福利不可能撤
回，這些離職福利會予以確認。
(iii)
死亡及傷殘福利開支
集團用以支付職員死亡及傷殘福利責任的開
支，是根據獨立認可精算師每年所作的精算估
值，在收支結算表確認為職員開支。
合資格僱員的死亡福利列為離職後的界定福
利。根據經驗調整及精算假設改變而重新計量
的死亡福利責任，即時在其他全面收益確認。
109
ᔼ৫၍ଣ҅ϋజ
2013-2014
