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 38 主要會計政策－續 (s) 資金－續 (ii) 限制性資金－續 (3) 教職員住屋貸款 教職員住屋貸款的基金總額水平是 由校務委員會決定。該基金向大學 的全職從屬員工提供年利率百分之 五（二零二二年：百分之五）的貸款 以協助從屬員工在香港同一時間內 購置不多過一間的自用居所。貸款 人需要提供相關的物業以作抵押， 而在年末的未償還餘額則作為應收 貸款附載於合併財務狀況表中。已 獲利息確認於合併綜合收益表中為 收入及轉賬至這基金。 (4) 資本儲備金 大學於二零零四╱零五年採納了香 港財務報告準則，其後採納了二零 零九年五月發行的香港會計準則第 17號（修訂），因而產生了資本儲備 金，用作恢復記錄土地及校舍的賬 面淨值，並包括用於購置校舍之款 項。此儲備金轉至適當資金的金額 是與相關資產在合併綜合收益表中 的折舊是一致的。 (iii) 其他資金 其他資金是教資會資金和限制性資金以 外的資金。 (t) 僱員福利 (i) 僱員應享假期 僱員應享年假於確定為屬於僱員時確 認。本機構為截至結算日止僱員已提供 之服務而產生之未動用年假作出撥備。 僱員應享之病假或產假在放假時才被確 認。 (ii) 退休計劃責任 本大學在香港營運多項界定福利及界定 供款計劃，該等計劃之資產由獨立信託 管理基金持有。退休金計劃在考慮獨立 合資格精算師之建議後一般由僱員及本 機構共同供款。 本機構向界定供款退休計劃作出之供款 於應付時作為員工成本費用支銷，而員 工在全數取得既得之利益前退出計劃而 被沒收之僱主供款不會用作扣減此供 款。本機構作出供款後，即無進一步付 款責任。 1. PRINCIPAL ACCOUNTING POLICIES – Cont’d (s) Funds – Cont’d (ii) Restricted Funds – Cont’d (3) Staff Housing Loan Fund Staff Housing Loan Fund represents amounts as determined by the Council from time to time to provide housing assistance at an internal interest rate of 5% (2022: 5%) per annum to the University’s full-time staff on Terms of Service II for their purchase of not more than one house or flat at any one time in Hong Kong solely for their own occupancy. Such loans awarded are secured by the related property and the outstanding balances at the year end are carried as loans receivable in the consolidated statement of financial position. Interest earned is recognised in the consolidated statement of comprehensive income and transferred to the Fund. (4) Capital Reserves Capital Reserves represents the reinstatement of net book value of leasehold land and buildings upon adoption of the HKFRS in 2004-05 and HKAS17 (Amendment) issued in May 2009 respectively and funds for the acquisition of land and buildings. The amounts are released from this reserve to appropriate funds in line with the related depreciation charged to the consolidated statement of comprehensive income. (iii) Other Funds Other Funds are funds other than UGC Funds and Restricted Funds. (t) Employee Benefits (i) Employee leave entitlements Employee entitlements to annual leave is recognised as it accrues to employees. An accrual is made for unutilised leave as a result of services rendered by employees up to the statement of financial position date. Employee entitlements to sick leave or maternity leave are not recognised until the time of leave. (ii) Retirement scheme obligations The Group operates a number of defined benefit and defined contribution plans in Hong Kong, the assets of which are held in separate trustee-administered funds. The pension plans are generally funded by payments from employees and by the Group taking account of the recommendations of an independent qualified actuary. The Group’s contributions to the defined contribution plans are recognised as staff cost expense when they are due and are not reduced by contributions forfeited by those employees who leave the scheme prior to vesting fully in the contributions. The Group has no further payment obligations once the contributions have been paid.
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