Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 83 附註： b. 香港大學僱員退職公積金計劃（一九八八） （「STBS」） STBS已於一九九五年九月三十日作出修訂，成為 能自動調節負債之計劃。當中的負債能自動相等於 資產，與界定供款計劃相似。該修訂把大學的承擔 限於總保證數額（即各成員於一九九五年十月前正 常離職之利益）與最低保證利益總額（即各成員之最 低保證利益，相等於0.77x最後月薪x一九九五年十 月一日後退休金年資）之總和。除非退休金資產之 市場價值低於其負債，否則大學無須為STBS注入 額外資金。 STBS乃由大學及成員就有關成員的底薪分別作出 固定百分比的供款。委任的精算師韜睿惠悅香港 有限公司於二零二三年六月三十日在其獨立精算 審核報告內指出，若STBS全體在職成員於精算估 價值當日離職，退休金資產足以按其規條支付所 有成員所應享的離職福利。截至二零二三年六月 三十日止，資產淨值為一億三千六百三十萬元（二 零二二年為一億六千七百四十萬元），足夠應付 九百五十萬元（二零二二年為一千二百七十萬元） 的總保證數額及二千六百三十萬元（二零二二年為 三千三百二十萬元）的最低保證利益總額。 現金及等同現金 22. DEFINED BENEFIT RETIREMENT SCHEME ASSETS – Cont’d 界定退休金計劃資產－續 Notes: b. The University of Hong Kong Staff Terminal Benefits Scheme (1988) (the “STBS”) The STBS was restructured on 30 September 1995 whereby it became “self-balancing”. Over time, liabilities would automatically equal assets, much akin to a defined contribution retirement scheme. The restructuring has limited the University’s liability to the sum of Aggregate Guaranteed Amounts (i.e. pre-October 1995 benefits) and Aggregate Minimum Amounts (i.e. the sum of each member’s Minimum Amount, which is an amount equal to final month’s salary x 0.77 x years of superannuable service from 1 October 1995). No additional cash injection to the STBS by the University is required unless the market value of the fund assets is lower than such liability. The STBS is funded by contributions from the University and members at fixed percentages of members’ basic salaries. An actuarial valuation was undertaken at 30 June 2023 by Towers Watson Hong Kong Limited, the appointed Actuary to the STBS. The valuation indicated that the assets of the STBS at the valuation date were sufficient to provide all members in service with the leaving service benefits to which they would have been entitled under the Rules of the STBS had employment been terminated at the valuation date. As at 30 June 2023, the net assets amounting to $136.3 million (2022: $167.4 million) were sufficient to cover the Aggregate Guaranteed Amounts and the Aggregate Minimum Amounts of $9.5 million (2022: $12.7 million) and $26.3 million (2022: $33.2 million) respectively. 23. CASH AND CASH EQUIVALENTS (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2023 2022 Group 機構 Cash at banks and in hand 現金及銀行結餘 609,062 972,878 Short-term bank deposits 短期存款 1,139,006 1,292,048 1,748,068 2,264,926 University 大學 Cash at banks and in hand 現金及銀行結餘 349,876 639,434 Short-term bank deposits 短期存款 1,097,075 1,085,719 1,446,951 1,725,153 Note: Cash at banks and in hand included a sum of approximately HK$0.2 million as at 30 June 2023 (2022: approximately HK$160.0 million) of cash awaiting for investments. This amount formed part of the Group and the University’s long-term investment portfolio. 附註： 截至二零二三年六月三十日，本機構及大學的現金及 銀行結餘包括約有港幣二十萬元（二零二二年為港幣約 一億六千萬元）的等待投資的現金。該金額為機構和大 學長期投資組合的一部分。
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