Financial Report 2019

Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 85 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2019 2018 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） 11,463 13,013 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 2019 were HK$28 million (2018: HK$34 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） 2019 2018 Group and University 機構及大學 Fair value of Scheme assets 本計劃資產之公平值 39,103 46,965 Present value of defined benefit obligations 界定福利責任之現值 (27,640) (33,952) Net asset in the Statement of Financial Position 於財務狀況表之淨資產 11,463 13,013 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 13,013 9,340 (less) Current service cost （減）現有服務成本 (481) (650) Net interest income 淨利息收入 247 84 (less) Administrative expenses paid from Scheme assets （減）從本計劃資產所支付的 行政費用 (100) (100) Remeasurement effects recognised in Other Comprehensive Income 確認其他綜合收益之重估結果 (1,216) 4,339 End of the year 於年結 11,463 13,013 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 46,965 46,758 Interest income on Scheme assets 本計劃資產的利息收入 779 377 Return on Scheme assets greater than discount rate 本計劃資產的回報大於貼現率 345 4,458 (less) Benefits paid from Scheme assets （減）從本計劃資產所支付的福利 (8,886) (4,528) (less) Administrative expenses paid from Scheme assets （減）從本計劃資產所支付的 行政費用 (100) (100) End of the year 於年結 39,103 46,965 附註： a. 職工服務規例第三類僱員退休金計劃 於二零一九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 幣二千八百萬元（二零一八年為港幣三千四百萬 元）。於財務狀況表中確認之金額如下： 22. DEFINED BENEFIT RETIREMENT SCHEME ASSETS 界定退休金計劃資產 Notes to the Consolidated Financial Statements 合併財務報表附註 2019 Financial Report 二零一九財務報告 86 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2019 2018 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 33,952 37,418 Current service cost 現有服務成本 481 650 Interest cost on the defined benefit obligations 界定福利責任之利息成本 532 293 Actuarial loss – experience 精算虧損－經驗 1,242 862 Actuarial loss/(gain) – financial assumptions 精算虧損╱（收益）－財政假設 229 (754) Actuarial loss – demographic assumptions 精算虧損－人口假設 90 11 (less) Benefits paid from Scheme assets （減）從本計劃資產所支付的福利 (8,886) (4,528) End of the year 於年結 27,640 33,952 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） 481 650 Net income on net defined benefit assets 界定福利淨資產的淨利息收入 (247) (84) Administrative expenses paid from Scheme assets 從本計劃資產所支付的行政費用 100 100 334 666 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 due to liability experience 因負債經驗的精算虧損 1,242 862 Actuarial loss/(gain) due to financial assumption changes 因財務假設的變化的精算虧損╱ （收益） 229 (754) Actuarial loss due to demographic assumption changes 因人口假設的變化的精算虧損 90 11 Actuarial loss on liability arising during period 期內負債出現的精算虧損 1,561 119 Return on Scheme assets greater than discount rate 本計劃資產的回報大於貼現率 (345) (4,458) 1,216 (4,339) Total defined benefit cost recognised during the year: 本年度確認的總界定福利成本： Defined benefit cost recognised as expenses in Statement of Comprehensive Income 在綜合收益表確認為支出的 界定福利成本 334 666 Remeasurement effects recognised in Other Comprehensive Income 在其他綜合收益確認的重估結果 1,216 (4,339) 1,550 (3,673) 22. DEFINED BENEFIT RETIREMENT SCHEME ASSETS – Cont’d 界定退休金計劃資產－續 Notes: – Cont’d a. Terms of Service III Staff Retirement Scheme – Cont’d 附註：－續 a. 職工服務規例第三類僱員退休金計劃－續