Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 79 附註a－續 22. DEFINED BENEFIT RETIREMENT SCHEME ASSETS – Cont’d 界定退休金計劃資產－續 Note a – Cont’d (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2023 2022 Group and University 機構及大學 Movement in the present value of defined benefit obligations: 界定福利責任現值之變動： Beginning of the year 於年初 6,080 12,707 Current service cost 現有服務成本 27 185 Interest cost on the defined benefit obligations 界定福利責任之利息成本 134 23 Actuarial loss/(gain) – experience 精算虧損╱（收益）－經驗 372 (345) Actuarial gain – financial assumptions 精算收益－財政假設 (58) (643) Actuarial (gain)/loss – demographic assumptions 精算（收益）╱虧損－人口假設 (7) 6 (less) Benefits paid from Scheme assets （減）從本計劃資產所支付的福利 (3,298) (5,853) End of the year 於年結 3,250 6,080 The amounts recognised as expenses in the Statement of Comprehensive Income were as follows: 於綜合收益表中確認之開支金額如下： Current service cost (net of employee contributions) 現有服務成本（淨僱員供款） 27 185 Net interest income on net defined benefit assets 界定福利淨資產的淨利息收入 (400) (40) Administrative expenses paid from Scheme assets 從本計劃資產所支付的行政費用 78 100 (295) 245 The amounts recognised in Other Comprehensive Income were as follows: 在其他綜合收益確認的金額如下： Actuarial loss/(gain) due to liability experience 因負債經驗的精算虧損╱（收益） 372 (345) Actuarial gain due to financial assumption changes 因財務假設的變化的精算收益 (58) (643) Actuarial (gain)/loss due to demographic assumptions changes 因人口假設的變化的精算（收益）╱ 虧損 (7) 6 Actuarial loss/(gain) on liability arising during period 期內負債出現的精算虧損╱（收益） 307 (982) Return on Scheme assets less than discount rate 本計劃資產的回報小於貼現率 124 6,167 431 5,185 Total defined benefit cost recognised during the year: 本年度確認的總界定福利成本： Defined benefit (income)/cost recognised as expenses in Statement of Comprehensive Income 在綜合收益表確認為支出的界定福利 （收益）╱成本 (295) 245 Remeasurement effects recognised in Other Comprehensive Income 在其他綜合收益確認的重估結果 431 5,185 136 5,430
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