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 82 附註a－續 資金安排和政策說明 福利的費用由大學資助。本大學的供款是參照計劃的精 算師根據條例的要求而作出的資金估值。本計劃上一次 的資金估值已在二零二二年六月三十日進行。 預計供款 根據本計劃之財政狀況及資產償還比率，大學採納精算 師之建議並從二零零八年一月一日至二零二五年六月 三十日暫緩對信託資產作出之每月供款。因此大學預計 在二零二三至二四年度將毋需供款（二零二二年毋需為 二零二二至二三年度供款）。 界定福利責任的到期日 截至二零二三年六月三十日界定福利責任的加權平均期 限為二點九年（二零二二年為二點五年）。 為了進一步說明到期日的界定福利責任，下表根據採用 精算的假設，列出了本計劃預期福利的支出（包括應佔 估計未來員工服務年資和工資）： 22. DEFINED BENEFIT RETIREMENT SCHEME ASSETS – Cont’d 界定退休金計劃資產－續 Note a – Cont’d Description of funding arrangements and policies The costs of benefits are funded by the University. The University’s contributions are determined with reference to the funding valuation carried out by the Scheme’s Actuary in accordance with the ORSO requirements. The last funding valuation of the Scheme was carried out as at 30 June 2022. Expected contributions Due to the Scheme’s financial position and solvency level, the University has adopted the Scheme Actuary’s recommendation and continued a “contribution holiday” effective from 1 January 2008 until 30 June 2025. Hence the expected employer contributions by the University for the year 2023-24 are nil (2022: nil for 2022-23). Maturity profile of DBO The weighted average duration of the DBO as at 30 June 2023 is 2.9 years (2022: 2.5 years). To further illustrate the maturity profile of the DBO, the following table sets out the expected benefit payments (including benefits attributable to estimated future employee service and salary) from the Scheme based on the adopted actuarial assumptions: Number of years after valuation date Expected benefit payments 估值日之後的年數 預計福利支出 HK$000 港幣千元 1 320 2 1,828 3 411 4 25 5 38 6 to 10 631 11 years and over 449
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