Page 233 - 香港房屋協會 Hong Kong Housing Society Annual Report 2020/2021

香港房屋協會 2020/21 年度年報
231
AUDITED FINANCIAL STATEMENTS 已審核財務報表 NOTES TO THE FINANCIAL STATEMENTS 財務報表附註
24. Commitments for property development/ improvements and social projects
At the end of the reporting period, the commitments in respect of property developments, estate redevelopment, property improvement works and social projects, which have not been provided for in the financial statements are as follows:
25. Retirement benefits schemes
The Housing Society operates two defined contribution retirement benefits schemes, namely, Defined Contribution Retirement Benefit Scheme and Mandatory Provident Fund Scheme, for all qualifying employees. The assets of the schemes are held separately from those of the Housing Society in the funds under the control of trustees.
The retirement benefits cost charged to the comprehensive income represents contribution payable to the funds by the Housing Society at rates specified in the rules of the schemes. Regarding the Defined Contribution Retirement Benefit Scheme, where there are employees who leave the scheme prior to vesting fully in the contribution, the forfeited employer’s contributions are used either to reduce future contribution or to pay the trustee’s administration charges or to distribute to members who are entitled to such distributions under the rules of the scheme.
24. 物業發展、改善及社會項目 承擔
於報告期末有關物業發展、屋邨重建、 樓宇改善工程及社會項目未入賬的承擔 金額概括如下:
(in HK$Million) (港幣百萬元)
2021
2020
Contracted but not provided for
已簽約但未作出撥備的工程
3,304.6
1,952.4
Authorised but not contracted for
已經核准而未簽約的工程
49,377.4
46,017.7
52,682.0
47,970.1
25. 退休金褔利計劃
房屋協會為其合資格僱員提供兩個界定 供款退休金計劃，分別為「定額供款退 休 保 障 計 劃 」及「 強 制 性 公 積 金 計 劃 」。 該等計劃的資產與房屋協會的資產乃分 開持有，並存於由獨立信託人所管理的 基金內。
房屋協會按退休褔利計劃所指定的比率 計算應付退休供款，並全數列入全面收 益內。就「定額供款退休保障計劃」，倘 僱員於全數達到享用退休褔利前退出該 計劃，被沒收僱主供款可用於減除房屋 協會應付的未來供款、或支付信託人行 政費用、或根據此計劃條款分配給參與 此計劃的僱員。