Notes to the Consolidated Financial Statements 合併財務報表附註 2023 Financial Report 二零二三財務報告 78 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2023 2022 Group and University 機構及大學 Defined benefit retirement scheme assets (Notes) 界定退休金計劃資產 （附註） 14,665 14,801 Notes: a. Terms of Service III Staff Retirement Scheme Obligations in respect of the Terms of Service III Staff Retirement Scheme (the “Scheme”) as at 30 June 2023 were HK$3.3 million (2022: HK$5.9 million). The amounts recognised in the Statement of Financial Position are determined as follows: (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2023 2022 Group and University 機構及大學 Fair value of Scheme assets 本計劃資產之公平值 17,915 20,881 Present value of defined benefit obligations 界定福利責任之現值 (3,250) (6,080) Net asset in the Statement of Financial Position 於財務狀況表之淨資產 14,665 14,801 Movements in the defined benefit scheme net assets recognised in the Statement of Financial Position: 於財務狀況表中確認之界定福利 計劃淨資產變動： Beginning of the year 於年初 14,801 20,231 (less) Current service cost （減）現有服務成本 (27) (185) Net interest income 淨利息收入 400 40 (less) Administrative expenses paid from Scheme assets （減）從本計劃資產所支付的行政費用 (78) (100) Remeasurement effects recognised in Other Comprehensive Income 確認其他綜合收益之重估結果 (431) (5,185) End of the year 於年結 14,665 14,801 Movement in fair value of the Scheme assets: 本計劃資產公平值之變動： Beginning of the year 於年初 20,881 32,938 Interest income on Scheme assets 本計劃資產的利息收入 534 63 Return on Scheme assets less than discount rate 本計劃資產的回報少於貼現率 (124) (6,167) (less) Benefits paid from Scheme assets （減）從本計劃資產所支付的福利 (3,298) (5,853) (less) Administrative expenses paid from Scheme assets （減）從本計劃資產所支付的行政費用 (78) (100) End of the year 於年結 17,915 20,881 22. DEFINED BENEFIT RETIREMENT SCHEME ASSETS 界定退休金計劃資產 附註： a. 職工服務規例第三類僱員退休金計劃 於二零二三年六月三十日與職工服務規例第三類 僱員退休金計劃（「本計劃」）有關之責任為港幣 三百三十萬元（二零二二年港幣五百九十萬元）。於 財務狀況表中確認之金額如下：
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