100 / 130
Hong Kong Cyberport Management Company Limited
Annual Report 2014/15
98
Notes to the Financial Statements
財務報表附註
Page 98
2 Significant accounting policies
(continued)
(m) Employee benefits
(i) Employee leave entitlements
Employee entitlements to annual leave and long service
leave are recognised when they accrue to employees. A
provision is made for the estimated liability for annual
leave and long service leave as a result of services
rendered by employees up to the end of the reporting
period.
Employee entitlements to sick leave and maternity leave
are not recognised until the time of leave.
(ii) Retirement scheme obligations
The Company operates a defined contribution retirement
scheme, the Mandatory Provident Fund, and pays
contributions to a publicly administered retirement
benefit plan on a mandatory basis. The Company has no
further payment obligations once the contributions have
been paid.
(iii) Bonus entitlements
The expected cost of bonus payments are recognised as
a liability when the Company has a present legal or
constructive obligation as a result of services rendered by
employees and a reliable estimate of the obligation can be
made.
Liabilities for bonus plans are expected to be settled
within 12 months and are measured at the amounts
expected to be paid when they are settled.
(n) Current and deferred income tax
The current income tax charge is calculated on the basis
of the tax laws enacted or substantively enacted at the
end of the reporting period in the country where the
Company operates and generates taxable income.
Management periodically evaluates positions taken in the
tax returns with respect to situations in which applicable
tax regulation is subject to interpretation and establishes
provisions where appropriate on the basis of amounts
expected to be paid to the tax authorities.
Deferred income tax is recognised, using the liability
method, on temporary differences arising between the tax
bases of assets and liabilities and their carrying amounts
in the financial statements.
2
主要會計政策
（續）
(m)
僱員福利
(i)
僱員可享年假
僱員可享用之年假及長期服務假期在僱員
累積該等假期時確認。本公司已為僱員在
計至報告期末止所提供之服務而產生之年
假及長期服務假期作出撥備。
僱員可享用之病假及分娩假期則待僱員休
假時才予以確認。
(ii)
退休計劃責任
本公司實行一項界定供款退休計劃（強制
性公積金），並在強制性之基礎上向一個
公開管理之退休福利計劃供款。本公司作
出供款後，即無進一步之付款責任。
(iii)
獲得花紅之權利
預期支付花紅之成本乃於本公司須承擔因
僱員所提供服務而產生之現行法律或推定
責任，並在能可靠估計有關責任之金額時
確認為負債。
花紅計劃之負債預期將於
12
個月內償還，
並根據在償付時預期會支付之金額計算。
(n)
本年及遞延所得稅
本年所得稅支出是根據本公司所經營並產
生應課稅收入之國家於報告期末已頒布或
實質頒布之稅務法例計算。管理層就適用
稅務法例詮釋所規限之情況定期評估報稅
表之狀況，並在適用情況下根據預期須向
稅務機關支付之稅款設定撥備。
遞延所得稅利用負債法確認資產和負債之
稅基與資產和負債在財務報表之賬面值兩
者間產生之暫時性差異。