Annual Report 2019

163 年報 ANNUAL REPORT 2019 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 2 重大會計政策概要 （續） 2.24 僱員福利 （續） (b) 退休金責任 （續） 本集團於支付供款後即無其他 付款責任。供款於到期時確認 為僱員福利支出，並扣減僱員 於供款全數歸屬前離職而被沒 收之供款。預付供款於退回現 金或扣減未來供款時確認為資 產。 此外，根據中華人民共和國 （「中國」）政府之規例，本集 團須按中國僱員該年度之工資 約 9% 至 21% 就若干退休福利 計劃作出供款，由當地市政府 承擔該等本集團僱員之退休福 利責任。就該等退休福利計劃 作出之供款於產生時計入綜合 損益表。 (c) 溢利分享及花紅計劃 本集團按照特定計算方法就花 紅及溢利分享確認負債及開 支，該計算方法於作出若干調 整後已計入本公司股東應佔溢 利。當出現合約責任或過往慣 例引致推定責任時，本集團即 確認撥備。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.24Employee benefits (continued) (b) Post-employment obligations (continued) T h e G r o u p h a s n o f u r t h e r p a yme n t obligations once the contributions have been paid. The contributions are recognised as an employee benefit expense when they are due and are reduced by contributions forfeited by those employees who leave the scheme prior to vesting fully in the contributions. Prepaid contributions are recognised as an asset to the extent that a cash refund or a reduction in the future payments is available. In addition, pursuant to the government regulations in the People’s Republic of China (the “PRC”), the Group is required to contribute an amount to certain retirement benefit schemes based on approximately 9% to 21% of the wages for the year of those employees in the PRC. The local municipal government undertakes to assume the retirement benefits obligations of those employees of the Group. Contributions to these retirement benefits schemes are charged to the consolidated statement of profit or loss as incurred. (c) Profit-sharing and bonus plans The Group recognises a liability and an expense for bonuses and profit-sharing ba s ed on a f o rmu l a t ha t t a k e s i n t o consideration the profit attributable to the Company’s shareholders after certain adjustments. The Group recognises a provision where contractually obliged or where there is a past practice that has created a constructive obligation.