Financial Report 2020

83 The University of Hong Kong 香港大學 Notes to the Consolidated Financial Statements 合併財務報表附註 附註： a. 職工服務規例第三類僱員退休金計劃 於二零二零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 關之責任為港幣二千二百萬元（二零 一九年為港幣二千八百萬元）。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 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2020 2019 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） 11,841 11,463 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 2020 were HK$22 million (2019: HK$28 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） 2020 2019 Group and University 機構及大學 Fair value of Scheme assets 本計劃資產之公平值 33,959 39,103 Present value of defined benefit obligations 界定福利責任之現值 (22,118) (27,640) Net asset in the Statement of Financial Position 於財務狀況表之淨資產 11,841 11,463 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 11,463 13,013 (less) Current service cost （減）現有服務成本 (349) (481) Net interest income 淨利息收入 171 247 (less) Administrative expenses paid from Scheme assets （減）從本計劃資產所支付的行政費用 (84) (100) Remeasurement effects recognised in Other 確認其他綜合收益之重估結果 640 (1,216) Comprehensive Income End of the year 於年結 11,841 11,463 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 39,103 46,965 Interest income on Scheme assets 本計劃資產的利息收入 515 779 Return on Scheme assets greater than discount rate 本計劃資產的回報大於貼現率 604 345 (less) Benefits paid from Scheme assets （減）從本計劃資產所支付的福利 (6,179) (8,886) (less) Administrative expenses paid from Scheme assets （減）從本計劃資產所支付的行政費用 (84) (100) End of the year 於年結 33,959 39,103 Notes to the Consolidated Financial Statements 合併財務報表附註 2020 Financial Report 二零二零財務報告 84 附註：－續 a. 職工服務規例第三類僱員退休金計劃－續 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 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2020 2019 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 27,640 33,952 Current service cost 現有服務成本 349 481 Interest cost on the defined benefit obligations 界定福利責任之利息成本 344 532 Actuarial (gain)/loss — experience 精算（收益）╱虧損 - 經驗 (522) 1,242 Actuarial loss — financial assumptions 精算虧損 — 財政假設 499 229 Actuarial (gain)/loss — demographic assumptions 精算（收益）╱虧損 — 人口假設 (13) 90 (less) Benefits paid from Scheme assets （減）從本計劃資產所支付的福利 (6,179) (8,886) End of the year 於年結 22,118 27,640 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） 349 481 Net income on net defined benefit assets 界定福利淨資產的淨利息收入 (171) (247) Administrative expenses paid from Scheme assets 從本計劃資產所支付的行政費用 84 100 262 334 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 (gain)/loss due to liability experience 因負債經驗的精算（收益）╱虧損 (522) 1,242 Actuarial loss due to financial assumption changes 因財務假設的變化的精算虧損 499 229 Actuarial (gain)/loss due to demographic assumptions changes 因人口假設的變化的精算（收益）╱虧損 (13) 90 Actuarial (gain)/loss on liability arising during period 期內負債出現的精算（收益）╱虧損 (36) 1,561 Return on Scheme assets greater than discount rate 本計劃資產的回報大於貼現率 (604) (345) (640) 1,216 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 262 334 Remeasurement effects recognised in Other Comprehensive Income 在其他綜合收益確認的重估結果 (640) 1,216 (378) 1,550