Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 39 主要會計政策－續 (t) 僱員福利－續 (ii) 退休計劃責任－續 就界定福利計劃而言，在合併財務狀況 表內就有關設定受益退休金計劃而確認 的責任，為報告期末的設定受益債務的 現值減計劃資產的公允價值。設定受益 責任每年由獨立精算師利用預計單位貸 記法計算。設定受益責任的現值利用將 用以到期日與有關的退休負債的年期近 似的外匯基金票據及政府債券之收益 率，將估計未來現金流出量貼現計算。 於損益表內僱員福利開支項下確認之界 定福利計劃之現有服務成本（但如計入 資產成本則除外）反映由於僱員於現行 年度提供之服務、計劃福利變動、計劃 縮減及結算時引致之界定福利責任增 加。根據經驗而調整的精算利得和損失 以及精算假設的變動，在產生期間內透 過其他綜合收益在權益中扣除或貸記。 過往服務成本即時在收益表中支銷。 (u) 資本承擔 重大基建項目合約之開支乃以應計基準列 賬，包括由合約規定之相應主管機構所證明 之已完成工程款項。在合併財務報表中的附 註30所概述之其他未履行合約承擔並無入 賬。 (v) 遞延資本基金 遞延資本基金指大學已收取及可收取的特定 用於購置物業、機器及設備或興建校舍之款 項。這資本基金按有關資產的估計可用年期 以直線法入賬於合併綜合收益表。 1. PRINCIPAL ACCOUNTING POLICIES – Cont’d (t) Employee Benefits – Cont’d (ii) Retirement scheme obligations – Cont’d For defined benefit plans, the liability recognised in the consolidated statement of financial position in respect of defined benefit pension plans is the present value of the defined benefit obligation at the end of the reporting period less the fair value of plan assets. The defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method. The present value of the defined benefit obligation is determined by discounting the estimated future cash outflows using the yield of Exchange Fund Notes and government bonds which have terms to maturity approximating the terms of the related pension obligation. The current service cost of the defined benefit plan, recognised in the profit or loss in employee benefit expense, except where included in the cost of an asset, reflects the increase in the defined benefit obligation results from employee service in the current year, benefit change, curtailments and settlements. Actuarial gains and losses arising from experience adjustments and changes in actuarial assumptions are charged or credited to equity in other comprehensive income in the period in which they arise. Past service costs are recognised as an expense immediately. (u) Capital Commitments Expenditure on major contracts for capital projects is accounted for on an accruals basis and includes amounts of completed works certified by the respective authority under the contract. No provisions are made for other outstanding contract commitments as summarised in Note 30 to the consolidated financial statements. (v) Deferred Capital Funds Deferred Capital Funds represent funds received and receivable by the University but earmarked for the purchase of property, plant and equipment or construction of buildings. These funds are recognised as income to the University in the consolidated statement of comprehensive income on a straight-line basis over the estimated useful lives of the related assets.
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