2023年香港中華游樂會年報

112 週年年報 34 (ii) 獎金及年賞計劃 Bonus and gratuity plans 當本會因為僱員已提供之服務而須承擔現有之法律性或推定性責任，而責任金額能可靠地被 估算時，便將獎金及年賞計劃之預計費用確認為負債入賬。 因獎金及年賞計劃而產生之負債預期須在十二個月內償付，並根據預期在償付時會支付之金額 計算。 The expected cost of bonus and gratuity plans are recognised as a liability when the Club has a present legal or constructive obligation as a result of services rendered by employees and a reliable estimate of the obligation can be made. Liabilities for bonus and gratuity plans are expected to be settled within 12 months and are measured at the amounts expected to be paid when they are settled. (iii) 僱傭條例規定長期服務金 Employment Ordinance long service payment 本會若干僱員之服務年期已屆香港《僱傭條例》規定倘於終止僱用時合資格享有長期服務金之 年期，倘終止僱用情況符合僱傭條例列明之情況，則本會須支付有關款項。 本會已就預期未來可能支付之長期服務金作出撥備。撥備乃根據僱員截至報告期末向本會提供 服務可能賺取之未來款項的最佳估計。 Certain of the Club’s employees have completed the required number of years of service to the Club in order to be eligible for long service payment under the Hong Kong Employment Ordinance in the event of the termination of their employment. The Club is liable to make such payments in the event that such a termination of employment meets the circumstances specified in the Employment Ordinance. A provision is recognised in respect of probable future long service payment based on the best estimate of the probable future outflow of resources which have been earned by the employees from their service to the Club at the end of the reporting period. (iv) 退休福利計劃 Retirement benefit scheme 本會根據強制性公積金計劃條例，為合資格僱員設立一項定額供款強制性公積金退休福利計劃 （「強積金計劃」）。供款乃按僱員基本薪金某個百分比計算，於根據強積金計劃之規則須 予支付時自全面收益表中之收益及費用中扣除。強積金計劃之資產以獨立管理之基金形式與 本會之資產分開持有，本會之僱主供款於繳入強積金計劃後全部歸僱員所有，惟本會之僱主 自願供款於僱員在合資格全數取得有關供款前離職時按強積金計劃之規則撥回本會。 The Club operates a defined contribution Mandatory Provident Fund retirement benefits scheme (“the MPF Scheme”) under the Mandatory Provident Fund Schemes Ordinance for those employees who are eligible to participate in the Scheme. Contributions are made based on a percentage of the employees’ basic salaries and are charged to surplus or deficit in the statement of comprehensive income as they become payable in accordance with the rules of the MPF Scheme. The assets of the MPF Scheme are held separately from those of the Club in an independently administered fund. The Club’s employer contributions vest fully with the employees when contributed into the MPF Scheme, except for the Club’s employer voluntary contributions, which are refunded to the Club when employee leaves employment prior to the contributions vesting fully, in accordance with the rules of the MPF Scheme.