Annual Report 2020

FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 160 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 2 重大會計政策概要 （續） 2.23 僱員福利 (a) 短期責任 工資和薪金的負債，包括非貨 幣福利、年假和累積病假，預 計將在僱員提供相關服務期間 結束後的 12 個月內全部結清， 並確認為僱員服務截至報告 期末並按負債結算時預期支付 的金額計量。負債於綜合財務 狀況表呈列為現時僱員福利責 任。 (b) 退休金責任 本集團為其所有香港僱員運作 一個根據強制性公積金計劃條 例設立之定額供款強制性公 積金退休福利計劃（「退休計 劃」）。供款按僱員基本薪金之 某個百分比計算，並於根據退 休計劃規則應支付供款時在綜 合損益表扣除。退休計劃之資 產與本集團資產分開持有，並 由獨立管理基金保管。本集團 之僱主供款在向退休計劃作出 供款時悉數歸屬僱員，惟本集 團作出之僱主自願供款，會按 照退休計劃之規則在僱員於有 關供款全數歸屬前離職時退回 本集團。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.23 Employee benefits (a) Short-term obligations Liabilities for wages and salaries, including non-monetary benefits, annual leave and accumulating sick leave that are expected to be settled wholly within 12 months after the end of the period in which the employees render the related service are recognised in respect of employees’ services up to the end of the reporting period and are measured at the amounts expected to be paid when the liabilities are settled. The liabilities are presented as current employee benefit obligations in the consolidated statement of financial position. (b) Post-employment obligations The Group operates a defined contribution Mandatory Provident Fund retirement benefits scheme (the “Pension Scheme”) set up pursuant to the Mandatory Provident Fund Schemes Ordinance, for all of its employees in Hong Kong. Contributions are made based on a percentage of the employees’ basic salaries and are charged to the consolidated statement of profit or loss as they become payable in accordance with the rules of the Pension Scheme. The assets of the Pension Scheme are held separately from those of the Group in an independently administrated fund. The Group’s employer contributions vest fully with the employees when contributed to the Pension Scheme, except for the Group’s employer voluntary contributions, which are refunded to the Group when the employee leaves employment prior to vesting fully in the contributions, in accordance with the rules of the Pension Scheme.