Annual Report 2021

170 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2021 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 3. 綜合財務報表之編製基準及 重要會計政策（續） 3.2 重要會計政策（續） 退休福利成本 界定供款的退休福利計劃供款於僱員 提供服務而有權獲得供款時確認為開 支。 短期僱員福利 短期僱員福利於僱員提供服務時於預 期支付的未折現福利金額中確認。除 非有另一香港財務報告準則規定或准 許短期僱員福利包含於資產成本福利 內，否則所有短期僱員福利均確認為 開支。 僱員應計福利（例如工資和薪金以及年 假）於扣減任何已付金額後確認為負 債。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Retirement benefit costs Payments to defined contribution retirement benefit schemes are recognised as an expense when employees have rendered service entitling them to the contributions. Short-term employee benefits Short-term employee benefits are recognised at the undiscounted amount of the benefits expected to be paid as and when employees rendered the services. All short- term employee benefits are recognised as an expense unless another HKFRS requires or permits the inclusion of the benefit in the cost of an asset. A liability is recognised for benefits accruing to employees (such as wages and salaries and annual leave) after deducting any amount already paid.