Page 195 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

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25. Retirement benefits schemes 25. 退休金福利計劃

The Housing Society operates two defined contribution retirement 房屋協會為其合資格僱員提供兩個界
benefits schemes, namely, Defined Contribution Retirement Benefit 定供款退休金計劃，分別為「定額供
Scheme and Mandatory Provident Fund Scheme, for all qualifying 款退休保障計劃」及「強制性公積金
employees. The assets of the schemes are held separately from those 計劃」。該等計劃的資產與房屋協會
of the Housing Society in the funds under the control of trustees. 的資產乃分開持有，並存於由獨立信
託人所管理的基金內。

The retirement benefits cost charged to the comprehensive income 房屋協會按退休褔利計劃所指定的比
represents contribution payable to the funds by the Housing Society 率計算應付退休供款，並全數列入全
at rates specified in the rules of the schemes. Regarding the Defined 面收益內。就「定額供款退休保障計
Contribution Retirement Benefit Scheme, where there are employees 劃」，倘僱員於全數達到享用退休褔
who leave the scheme prior to vesting fully in the contribution, the 利前退出該計劃，被沒收僱主供款可
forfeited employer’s contributions are used either to reduce future 用於減除房屋協會應付的未來供款、
contribution or to pay the trustee’s administration charges or to 或支付信託人行政費用、或根據此計
distribute to members who are entitled to such distributions under 劃條款分配給參與此計劃的僱員。
the rules of the scheme.

(in HK$Million) （港幣百萬元） 2019 2018

Contribution to the schemes (net of forfeiture) 計劃供款（已扣減沒收供款) 33.9 33.7

Utilisation of forfeited employer’s contribution 被沒收的僱主供款用於支付信託人
for payment of trustee’s administration 行政費用
charges contribution for 0.3 0.3

Balance of forfeited employer’s contribution 於三月三十一日未運用的
not utilised at 31 March 被沒收僱主供款結餘 – –

香港房屋協會 2018/19 年度年報