Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 81 附註a－續 本計劃的資產內容和資產負債配對策略說明 截至二零二三年六月三十日和二零二二年六月三十日計 劃的資產分佈的主要資產類別（佔總資產的比例）如下： 22. DEFINED BENEFIT RETIREMENT SCHEME ASSETS – Cont’d 界定退休金計劃資產－續 Note a – Cont’d Scheme asset information and description of asset-liability matching strategies The split of the Scheme’s assets as at 30 June 2023 and 30 June 2022 into different major asset classes (as a percentage of total assets) is as follows: Asset classes 資產類別 2023 2022 Equities 證券 Hong Kong/China 香港╱中國 22.90% 27.08% US 美國 14.90% 11.90% Europe 歐洲 11.20% 11.54% Japan 日本 10.00% 7.85% Others 其他 7.60% 10.60% Bonds 債券 Global 環球 27.40% 24.23% Cash 現金 6.00% 6.80% Total 總計 100.00% 100.00% No assets of the Scheme were invested in the University’s own financial instruments or properties as at 30 June 2023. The Scheme assets are currently invested in Fidelity Advantage Portfolio Fund – Balanced Fund and US Dollar Money Fund. No asset – liability matching strategies were used by the Scheme or the University. Significant actuarial assumptions and sensitivity analysis The following table summarises the results of sensitivity analysis on the DBO as at 30 June 2023 and 30 June 2022, based on reasonably possible changes in significant actuarial assumptions. Assumption Adopted rate Change to adopted rate Rate used in sensitivity analysis Effect on DBO Effect on DBO 假定 採用比率 採用比率之變動 用於敏感性分析的比率 界定福利責任的影響 界定福利責任的影響 % % HK$000 % 港幣千元 2023 2022 2023 2022 2023 2022 2023 2022 2023 2022 Discount rate 3.80% 2.70% + 0.25% + 0.25% 4.05% 2.95% (23) (34) (0.7%) (0.6%) 貼現率 - 0.25% - 0.25% 3.55% 2.45% 24 34 0.7% 0.6% Long-term salary increase rate 2.50% 2.00% + 0.25% + 0.25% 2.75% 2.25% 24 34 0.7% 0.6% 長線的加薪幅度 - 0.25% - 0.25% 2.25% 1.75% (23) (34) (0.7%) (0.6%) The variations to the assumptions above are for illustration purpose only, and they are not in any case an indication of the maximum range of variations that may be exhibited by those parameters. Furthermore, interpolation and extrapolation of the above sensitivity results to estimate the effect of different variations to the parameters (other than those quoted above) may not be appropriate. 截至二零二三年六月三十日計劃的資產沒有投資在任何 大學本身的金融工具或物業。 本計劃的資產目前投資在富達優越投資組合基金－平衡 基金及美元貨幣基金。本計劃或大學沒有應用任何資 產－負債配對策略。 重要的精算假定和敏感性分析 下表總結了截至二零二三年六月三十日及二零二二年六 月三十日界定福利責任的敏感性分析的結果，以重要的 精算假定在合理可能變動上為基礎。 上述變化的假定只是用於說明目的，並不表示它們在任 何情況下指示最大範圍的變化的可能。 此外，利用上述靈敏度的結果來估計不同的變化的參數 效果所帶來的影響（以上引述除外）可能不適當。
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