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150
Tradelink Electronic Commerce Limited
Annual Report 2017
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
22
長期服務金撥備
23
僱員退休福利
本集團根據《香港強制性公積金計劃條例》，
為根據《香港僱傭條例》僱用的僱員，設立強
制性公積金計劃（「強積金計劃」）。強積金計
劃為獨立受託人管理的定額供款退休計劃。
根據強積金計劃，僱主與僱員須各自向計劃
作出相等於僱員有關入息
5%
的供款，而有關
入息以每月港幣
30,000
元為上限。本集團向
計劃作出的供款即時歸屬有關僱員。
22 Provision for long service payments
2017
2016
二零一七年
二零一六年
HK$’000
HK$’000
港幣千元
港幣千元
As at 1 January
於一月一日
3,035
3,033
Released/utilised
已發放╱已動用
—
(9)
Provisions charged to profit or loss
於損益表扣除的撥備
58
11
As at 31 December
於十二月三十一日
3,093
3,035
23 Employee retirement benefits
The Group operates a Mandatory Provident Fund Scheme (“the MPF
scheme”) under the Hong Kong Mandatory Provident Fund Schemes
Ordinance for employees employed under the jurisdiction of the
Hong Kong Employment Ordinance. The MPF scheme is a defined
contribution retirement plan administered by independent trustees.
Under the MPF scheme, the employer and its employees are each
required to make contributions to the plan at 5% of the employees’
relevant income, subject to a cap of monthly relevant income of
HK$30,000. Contributions to the plan vest immediately.