156 / 166
24
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
益表內。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。
24 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 statement of
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 contributions, 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.
(in HK$Million)
（港幣百萬元）
2016
2015
Contribution to the schemes (net of forfeiture)
計劃供款（已扣減沒收供款）
32.3
30.7
Utilisation of forfeited employer’s contribution
for payment of trustee’s administration
charges contribution for
被沒收的僱主供款用於支付信託人
行政費用
0.5
0.5
Balance of forfeited employer’s contribution
not utilised at 31 March
於三月三十一日未運用的被沒收
僱主供款結餘
0.9
1.6
25 Government contribution and assistance
(a) Concessionary land premiums
Since the incorporation of the Housing Society, a number of
sites have been granted by the government under lease terms
to facilitate the provision of housing to eligible families and
elderly. Depending on the nature of the land grant, special
terms and conditions are incorporated in the Condition of Grant
to restrict the user of the land and alienation of the property.
Subject to these special terms and conditions, sites developed
for public rental housing purposes are granted at one-third of
full market value; sites for building flats for sales to eligible
families at concessionary prices are granted at half of full
market value; sites for developing rural public housing and
senior citizen residence are granted at nominal premium.
25
政府津貼及援助
(a)
優惠批地價格
自房屋協會成立以來，政府為要輔
助提供房屋予合資格家庭和年長
者，向房屋協會批出一批土地。視
乎批地的性質，在地契的《批地條
款》中加入了特別的期限和條款用以
限制該些批地的使用者及其轉讓權。
受這些期限和條款的限制，用以興
建公共出租房屋的批地是以全市場
價值的三分之一批出；用以興建房
屋並以優惠價格出售該等房屋予合
資格家庭的批地是以全市場價值的
二分之一批出；而用以興建郊區公
共出租房屋及年長者住所的批地則
以象徵性地價批出。
Hong Kong Housing Society Annual Report 2016
152
Notes to the Financial Statements
財務報表附註
FINANCIAL STATEMENTS
財務報表