{"id":3542,"date":"2024-12-22T09:09:01","date_gmt":"2024-12-22T09:09:01","guid":{"rendered":"https:\/\/hk.valtech-valuation.com\/?p=3542"},"modified":"2025-01-13T07:08:23","modified_gmt":"2025-01-13T07:08:23","slug":"valtech%e6%96%b9%e7%a8%8b%e8%af%84%e4%bc%b0%e7%a7%af%e6%9e%81%e4%b8%ba%e5%ae%a2%e6%88%b7%e8%a7%a3%e5%86%b3%e9%95%bf%e6%9c%9f%e6%9c%8d%e5%8a%a1%e9%87%91lsp%e4%ba%8e%e6%96%b0%e6%b3%95%e4%be%8b","status":"publish","type":"post","link":"https:\/\/hk.valtech-valuation.com\/cn\/valtech%e6%96%b9%e7%a8%8b%e8%af%84%e4%bc%b0%e7%a7%af%e6%9e%81%e4%b8%ba%e5%ae%a2%e6%88%b7%e8%a7%a3%e5%86%b3%e9%95%bf%e6%9c%9f%e6%9c%8d%e5%8a%a1%e9%87%91lsp%e4%ba%8e%e6%96%b0%e6%b3%95%e4%be%8b\/","title":{"rendered":"Valtech\u65b9\u7a0b\u8bc4\u4f30\u79ef\u6781\u4e3a\u5ba2\u6237\u89e3\u51b3\u957f\u671f\u670d\u52a1\u91d1(LSP)\u4e8e\u65b0\u6cd5\u4f8b\u4e0b\u7684\u8bc4\u4f30\u9700\u6c42"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p><img decoding=\"async\" class=\"wp-image-4523 alignright\" src=\"https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2022\/12\/Long-Service-Payment-Valuation-Actuarial-Chinese.jpg\" alt=\"\u957f\u671f\u670d\u52a1\u5c06\uff08LSP\uff09\u4f30\u503c\" width=\"503\" height=\"283\" srcset=\"https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2022\/12\/Long-Service-Payment-Valuation-Actuarial-Chinese-200x113.jpg 200w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2022\/12\/Long-Service-Payment-Valuation-Actuarial-Chinese-300x169.jpg 300w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2022\/12\/Long-Service-Payment-Valuation-Actuarial-Chinese-400x225.jpg 400w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2022\/12\/Long-Service-Payment-Valuation-Actuarial-Chinese-600x338.jpg 600w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2022\/12\/Long-Service-Payment-Valuation-Actuarial-Chinese-768x432.jpg 768w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2022\/12\/Long-Service-Payment-Valuation-Actuarial-Chinese-800x450.jpg 800w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2022\/12\/Long-Service-Payment-Valuation-Actuarial-Chinese-1024x576.jpg 1024w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2022\/12\/Long-Service-Payment-Valuation-Actuarial-Chinese.jpg 1200w\" sizes=\"(max-width: 503px) 100vw, 503px\" \/><\/p>\n<h2>\u53d6\u6d88\u5f3a\u79ef\u91d1\u5bf9\u51b2\u673a\u5236\u540e\u7684\u957f\u671f\u670d\u52a1\u91d1\uff08LSP\uff09\u4f30\u503c<\/h2>\n<p>\u653f\u5e9c\u5df2\u5ba3\u5e03\u4e8e2025\u5e745\u67081\u65e5\u8d77\u53d6\u6d88\u5f3a\u79ef\u91d1\u5bf9\u51b2\u5b89\u6392\u3002\u9999\u6e2f\u7684\u50f1\u4e3b\uff08\u5305\u62ec\u516c\u53f8\u53ca\u975e\u653f\u5e9c\u673a\u6784\uff09\u5e94\u4f5c\u597d\u51c6\u5907\uff0c\u4ee5\u9075\u5b88\u8ba1\u7b97\u957f\u671f\u670d\u52a1\u91d1\u7684\u65b0\u89c4\u5b9a\u3002\u65b0\u6cd5\u4f8b\u5c06\u5f71\u54cd\u672c\u5e74\u5ea6\u7684\u5f00\u652f\u53ca\u4e0e\u957f\u671f\u670d\u52a1\u91d1\u6709\u5173\u7684\u8d1f\u503a\u3002\u5728\u65b9\u7a0b\u8bc4\u4f30\uff0c\u6211\u4eec\u63d0\u4f9b\u53ef\u9760\u548c\u51c6\u786e\u7684\u957f\u671f\u670d\u52a1\u91d1\u8bc4\u4f30\u3002<\/p>\n<\/div><div class=\"fusion-text fusion-text-2\"><h2 class=\"\" style=\"--fontsize: 32; line-height: 1.31;\" data-fontsize=\"32\" data-lineheight=\"41.92px\">Valtech\u65b9\u7a0b\u8bc4\u4f30\u957f\u671f\u670d\u52a1\u91d1\uff08LSP\uff09\u4f30\u503c<\/h2>\n<p>\u5728\u4fee\u8ba2\u6761\u5217\u5b9e\u65bd\u5e74\u5ea6\uff0c\u4f01\u4e1a\u5e94\u4e8e\u6536\u76ca\u8868\u8bb0\u5f55\u8fc7\u5f80\u670d\u52a1\u6210\u672c\u3002 Valtech\u65b9\u7a0b\u8bc4\u4f30\u7684\u957f\u671f\u670d\u52a1\u91d1\u8bc4\u4f30\u53ef\u4ee5\u8fdb\u884c\u7cbe\u7b97\u5047\u8bbe\uff0c\u5e76\u8ba1\u7b97\u53d6\u6d88\u300c\u5bf9\u51b2\u300d\u673a\u5236\u7684\u9884\u671f\u5f71\u54cd\u3002 \u4e0d\u8bba\u516c\u53f8\u9009\u62e9\u6307\u5f15\u4e2d\u7684\u65b9\u6cd5\u4e00\u6216\u662f\u65b9\u6cd5\u4e8c\uff0c\u90fd\u53ef\u5728\u8ba1\u7b97\u8fc7\u7a0b\u8fdb\u884c\u76f8\u5e94\u7684\u8c03\u6574\u3002<\/p>\n<h3 class=\"\" style=\"--fontsize: 20; line-height: 1.45;\" data-fontsize=\"20\" data-lineheight=\"29px\"><strong>\u4e3a\u4f55\u5efa\u8bae\u8058\u8bf7<\/strong><strong>\u4f30\u503c<\/strong><strong>\u4e13\u5bb6\u8fdb\u884c\u8ba1\u7b97\uff1f<\/strong><\/h3>\n<p>\u82e5\u4ec5\u4e3a\u4e2a\u522b\u96c7\u5458\u8ba1\u7b97\u957f\u671f\u670d\u52a1\u91d1\/\u9063\u6563\u8d39\uff0c\u8fc7\u7a0b\u5e76\u4e0d\u4f1a\u5f88\u590d\u6742\u3002 \u4f01\u4e1a\u53ef\u6839\u636e\u9999\u6e2f\u4f1a\u8ba1\u5e08\u516c\u4f1a\u63d0\u4f9b\u7684\u5b9e\u9645\u4f8b\u5b50\uff0c\u5728Excel\u7684\u5de5\u4f5c\u8868\u4e2d\u4ee5\u7b80\u5355\u5047\u8bbe\u4e3a\u5355\u4e00\u5458\u5de5\u8ba1\u7b97\u7ed3\u679c\u548c\u5f71\u54cd\u3002 \u4f46\u662f\uff0c\u5f53\u96c7\u5458\u4eba\u6570\u4ece\u4e00\u540d\u589e\u52a0\u81f3\u6210\u767e\u4e0a\u5343\u8ba1\uff0c\u8ba1\u7b97\u7684\u590d\u6742\u7a0b\u5ea6\u5c06\u4f1a\u968f\u4e4b\u5927\u5e45\u63d0\u5347\uff0c\u8fd9\u5c06\u9700\u8981\u4e13\u4e1a\u7f16\u7a0b\u6280\u672f\u6765\u5904\u7406\u6d77\u91cf\u7684\u96c7\u5458\u6570\u636e\u3002 \u540c\u65f6\uff0c\u6839\u636e\u300a\u9999\u6e2f\u4f1a\u8ba1\u51c6\u5219\u300b\u7b2c19\u53f7\uff0c\u4f01\u4e1a\u5b9c\u4f7f\u7528\u7cbe\u7b97\u5047\u8bbe\u3002 \u4f8b\u5982\uff0c\u56e0\u5e94\u4e0d\u540c\u5e74\u9f84\u7ec4\u522b\uff0c\u5458\u5de5\u7684\u6d41\u5931\u7387\u5e94\u6709\u6240\u4e0d\u540c\u3002 \u56e0\u6b64\uff0c\u4f30\u503c\u4e13\u5bb6\u7684\u53c2\u4e0e\u80fd\u5e2e\u52a9\u516c\u53f8\u4f7f\u7528\u9002\u5f53\u7684\u6846\u67b6\uff0c\u4f7f\u7528\u5927\u6570\u636e\u6765\u8fdb\u884c\u7cbe\u7b97\u5047\u8bbe\u8ba1\u7b97\u3002<\/p>\n<h3 class=\"fusion-responsive-typography-calculated\" style=\"--fontsize: 20; line-height: 1.45;\" data-fontsize=\"20\" data-lineheight=\"29px\">\u4e3a\u4f55\u8bb8\u591a\u5927\u578b\u4f01\u4e1a\u90fd\u59d4\u6258 Valtech \u8fdb\u884c\u957f\u671f\u670d\u52a1\u91d1\u8bc4\u4f30\uff1f<\/h3>\n<p><b style=\"color: var(--awb-color5);\">Valtech\u65b9\u7a0b\u8bc4\u4f30\u8fc7\u53bb\u4e3a\u8bb8\u591a\u8de8\u56fd\u4f01\u4e1a\u548c\u9999\u6e2f\u7740\u540d\u516c\u53f8\u8fdb\u884c\u4e13\u4e1a\u7684\u8bc4\u4f30\uff0c\u73b0\u6b63\u79ef\u6781\u534f\u52a9\u62e5\u6709\u6570\u4ee5\u4e07\u8ba1\u7684\u50f1\u5458\u7684\u5ba2\u6237\uff0c\u5728\u65b0\u6761\u4f8b\u4e0b\u91cf\u5316\u8ba1\u7b97\u4ed6\u4eec\u957f\u671f\u670d\u52a1\u91d1\u7684\u6700\u7ec8\u4e49\u52a1\u3002\u5728\u5904\u7406\u5e9e\u5927\u5458\u5de5\u6570\u636e\u6709\u7740\u5f88\u591a\u7684\u53ef\u80fd\u6027\uff0c\u5176\u8907\u6742\u7a0b\u5ea6\u6216\u8fdc\u8d85\u9884\u671f\u3002\u4e3a\u6b64\uff0c\u65b9\u7a0b\u8bc4\u4f30\u4e13\u95e8\u4e3a\u8ba1\u7b97\u957f\u671f\u670d\u52a1\u91d1\u7814\u53d1\u4e86\u65b0\u7684\u8bc4\u4f30\u6a21\u578b\uff0c\u4ee5\u5f97\u51fa\u5168\u9762\u800c\u51c6\u786e\u7684\u8ba1\u7b97\u7ed3\u679c\u3002Valtech \u4e5f\u4efb\u547d\u5408\u683c\u7684\u7cbe\u7b97\u5e08\uff08Fellow 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fusion-text-3\"><h3><strong>Valtech HKAS 19 \u50f1\u5458\u798f\u5229\u7cbe\u7b97\u6a21\u578b\u6709\u5173\u957f\u671f\u670d\u52a1\u91d1\u6216\u9063\u6563\u8d39\u7684\u6848\u4f8b\u53c2\u8003<\/strong><\/h3>\n<ol>\n<li>\u51fa\u7248\u4e1a\u8de8\u56fd\u516c\u53f8\u9999\u6e2f\u529e\u4e8b\u5904<\/li>\n<li>\u8de8\u56fd\u516c\u53f8\u5728\u9999\u6e2f\u7684\u751f\u4ea7\u90e8\u95e8\u529e\u4e8b\u5904<\/li>\n<li>\u8de8\u56fd\u516c\u53f8\u5728\u7535\u4fe1\u9886\u57df\u7684\u9999\u6e2f\u529e\u4e8b\u5904<\/li>\n<li>\u67d0\u56fd\u9645\u5f8b\u5e08\u4e8b\u52a1\u6240\u9999\u6e2f\u529e\u4e8b\u5904<\/li>\n<li>\u5728\u9999\u6e2f\u62e5\u6709\u7ea6\u4e07\u540d\u5458\u5de5\u7684\u516c\u53f8<\/li>\n<li>\u9999\u6e2f\u7740\u540d\u533b\u7597\u96c6\u56e2<\/li>\n<li>\u8de8\u56fd\u516c\u53f8\u5728\u9999\u6e2f\u7684\u670d\u9970\u53ca\u5a74\u513f\u7528\u54c1\u4e1a\u52a1<\/li>\n<li>\u8de8\u56fd\u516c\u53f8\u5728\u9999\u6e2f\u7684\u5efa\u7b51\u4ea7\u54c1\u4e1a\u52a1<\/li>\n<li>\u603b\u90e8\u4f4d\u4e8e\u7f8e\u56fd\u7684\u8de8\u56fd\u516c\u53f8\u9999\u6e2f\u529e\u4e8b\u5904<\/li>\n<li>\u4e00\u5bb6\u603b\u90e8\u4f4d\u4e8e\u5965\u5730\u5229\u7684\u7535\u5b50\u8d38\u6613\u4ea7\u4e1a\u8de8\u56fd\u516c\u53f8<\/li>\n<li>\u9999\u6e2f\u67d0\u9152\u5e97\u96c6\u56e2<\/li>\n<li>\u540c\u65f6\u62e5\u6709\u5f3a\u79ef\u91d1\u53ca\u804c\u4e1a\u9000\u4f11\u8ba1\u753b\u7684\u673a\u6784<\/li>\n<li>\u4ee5\u4e0a\u6848\u4f8b\u5e76\u975e\u5168\u90e8<\/li>\n<\/ol>\n<\/div><div class=\"fusion-text fusion-text-4\"><h3><strong>\u4e3a\u4f55\u5efa\u8bae\u60a8\u8058\u8bf7\u8bc4\u4f30\u4e13\u5bb6\u8fdb\u884cLSP\u8ba1\u7b97\uff1f<\/strong><\/h3>\n<p>\u82e5\u53ea\u8ba1\u7b97\u5355\u4e00\u5458\u5de5\u7684\u957f\u671f\u670d\u52a1\u91d1\uff0c\u8ba1\u7b97\u65b9\u6cd5\u5e76\u4e0d\u8907\u6742\u3002\u6839\u636e\u9999\u6e2f\u4f1a\u8ba1\u5e08\u516c\u4f1a\u63d0\u4f9b\u7684\u5b9e\u4f8b\uff0c\u5728\u7b80\u5316\u7684\u5047\u8bbe\u4e0b\uff0c\u53ea\u9700\u4f7f\u7528\u8bd5\u7b97\u8868\u7a0b\u5f0f\u7684\u5355\u4e00\u5de5\u4f5c\u8868\uff0c\u4fbf\u53ef\u8ba1\u7b97\u51fa\u5355\u4e00\u5458\u5de5\u7684\u7ed3\u679c\u53ca\u9884\u6d4b\u5176\u5f71\u54cd\u3002\u7136\u800c\uff0c\u5f53\u50f1\u5458\u4eba\u6570\u7531\u4e00\u540d\u589e\u52a0\u81f3\u6570\u767e\u540d\uff0c\u751a\u81f3\u6570\u5343\u540d\u65f6\uff0c\u8907\u6742\u7a0b\u5ea6\u4fbf\u4f1a\u5927\u5e45\u589e\u52a0\u3002\u8fd9\u65f6\u5c31\u9700\u8981\u7f16\u7a0b\u6280\u672f\u6765\u5904\u7406\u5927\u91cf\u6570\u636e\u3002\u53e6\u4e00\u65b9\u9762\uff0c\u6839\u636e\u9999\u6e2f\u4f1a\u8ba1\u51c6\u5219\u7b2c 19 \u53f7\uff0c\u5e94\u4f7f\u7528\u7cbe\u7b97\u5047\u8bbe\u3002\u4f8b\u5982\uff0c\u5e94\u8003\u8651\u5458\u5de5\u6d41\u5931\u7387\uff0c\u800c\u4e0d\u540c\u5e74\u9f84\u7ec4\u522b\u7684\u5458\u5de5\u7684\u6d41\u5931\u7387\u5e94\u6709\u6240\u4e0d\u540c\u3002\u7ed3\u5408\u7cbe\u7b97\u5047\u8bbe\u7684\u5f71\u54cd\u53ca\u5e9e\u5927\u7684\u50f1\u5458\u4eba\u6570\uff0c\u8bc4\u4f30\u4e13\u5bb6\u7684\u53c2\u4e0e\u53ef\u534f\u52a9\u516c\u53f8\u4f7f\u7528\u9002\u5f53\u7684\u67b6\u6784\uff0c\u5e76\u5bf9\u8f93\u5165\u6570\u636e\u8fdb\u884c\u5c42\u5c42\u5ba1\u67e5\u3002<\/p>\n<\/div><div class=\"fusion-text fusion-text-5\"><h3><strong>\u6211\u53ef\u4ee5\u81ea\u884c\u8ba1\u7b97\u957f\u671f\u670d\u52a1\u91d1\u5417\uff1f<\/strong><\/h3>\n<p>\u9884\u8ba1\u7ed9\u4ed8\u6210\u672c\u6cd5\u662f\u4e00\u79cd\u4f7f\u7528\u4e0d\u540c\u7cbe\u7b97\u5047\u8bbe\u7684\u4f30\u503c\u65b9\u6cd5\u3002 \u8be5\u4f30\u503c\u65b9\u6cd5\u5c06\u5404\u4e2a\u670d\u52a1\u5e74\u671f\u89c6\u4e3a\u4ea7\u751f\u4e00\u4e2a\u989d\u5916\u7684\u8865\u52a9\u6743\u5229\u5355\u4f4d\uff0c\u5e76\u4ee5\u6b64\u5206\u522b\u8ba1\u7b97\u6bcf\u4e2a\u5355\u4f4d\u7684\u4ef7\u503c\u4ece\u800c\u5f97\u51fa\u6700\u7ec8\u4e49\u52a1\u3002 \u5728\u9999\u6e2f\u4f1a\u8ba1\u5e08\u516c\u4f1a\u7684\u6307\u5f15\u4e2d\uff0c\u793a\u4f8b\u4e43\u57fa\u4e8e\u67d0\u4e2a\u96c7\u5458\u7684\u9884\u5b9a\u670d\u52a1\u5e74\u9650\u6240\u5f97\u51fa\u7684\u8ba1\u7b97\u3002 \u7136\u800c\uff0c\u5728\u5b9e\u9645\u64cd\u4f5c\u4e2d\uff0c\u8ba1\u7b97\u5c06\u968f\u7740\u96c7\u5458\u91cf\u7684\u589e\u52a0\u800c\u53d8\u5f97\u76f8\u5f53\u590d\u6742\u3002 \u6b64\u5916\uff0c\u96c7\u5458\u53ef\u80fd\u5728\u9000\u4f11\u524d\u79bb\u804c\uff0c\u6216\u56e0\u89e3\u96c7\u800c\u63d0\u65e9\u9886\u53d6\u957f\u671f\u670d\u52a1\u91d1\uff0c\u4ee4\u8ba1\u7b97\u53d8\u5f97\u66f4\u56f0\u96be\u3002 \u56e0\u6b64\u6211\u4eec\u8ba4\u4e3a\uff0c\u9664\u975e\u516c\u53f8\u53ea\u6709\u5c11\u4e8e\u5341\u540d\u5458\u5de5\uff0c\u5426\u5219\u4ec5\u4f7f\u7528Excel\u96be\u4ee5\u5904\u7406\u5927\u91cf\u6570\u636e\u5e76\u5b8c\u6210\u8ba1\u7b97\u3002<\/p>\n<p>\u6211\u4eec\u66fe\u5bf9\u9999\u6e2f20\u591a\u5bb6\u516c\u8425\u548c\u79c1\u8425\u516c\u53f8\u8fdb\u884c\u7535\u8bdd\u8bbf\u8c08\uff0c\u4e86\u89e3\u5230\u90e8\u5206\u516c\u53f8\u4e00\u76f4\u90fd\u4f7f\u7528\u7b80\u5355\u7684Excel\u6a21\u677f\u6765\u8ba1\u7b97\u957f\u671f\u670d\u52a1\u91d1\u7684\u4e49\u52a1\u3002 \u8fd9\u4e9b\u6a21\u677f\u90fd\u53ea\u5728\u7b80\u5355\u7684\u5047\u8bbe\u4e0b\u8fdb\u884c\u8ba1\u7b97\uff0c\u5982\u5168\u90e8\u5212\u4e00\u4ee5\u9000\u4f11\u5e74\u9f84\u6765\u5047\u8bbe\u670d\u52a1\u5e74\u8d44\uff0c\u672a\u6709\u8003\u8651\u5230\u96c7\u5458\u572865\u5c81\u4e4b\u524d\u8f9e\u804c\u6216\u88ab\u89e3\u96c7\u7684\u53ef\u80fd\u6027\u3002 \u4f46\u5728\u53d6\u6d88\u5f3a\u79ef\u91d1\u300c\u5bf9\u51b2\u300d\u673a\u5236\u540e\uff0c\u8fd9\u79cd\u8ba1\u7b97\u65b9\u6cd5\u51fa\u73b0\u7684\u8bef\u5dee\u4f1a\u76f8\u8f83\u8fc7\u5f80\u7684\u5927\uff0c\u6574\u4f53\u98ce\u9669\u4ea6\u4e0a\u5347\u3002 \u6b64\u5916\uff0c\u6211\u4eec\u4ea6\u53d1\u73b0\u5230\u8fd9\u4e9bExcel\u6a21\u677f\u6ca1\u6709\u6309\u7167\u4f1a\u8ba1\u51c6\u5219\u7684\u5efa\u8bae\u91c7\u53d6\u9884\u8ba1\u7ed9\u4ed8\u6210\u672c\u6cd5\u8fdb\u884c\u7cbe\u7b97\u4f30\u503c\uff0c\u90e8\u5206\u6a21\u677f\u867d\u91c7\u7528\u8f83\u8c28\u614e\u7684\u8ba1\u7b97\u65b9\u6cd5\uff0c\u4f46\u4ecd\u65e0\u6cd5\u4f5c\u51fa\u4e00\u4e2a\u5168\u9762\u548c\u516c\u5e73\u7684\u957f\u671f\u670d\u52a1\u91d1\/\u9063\u6563\u8d39 \u8bc4\u4f30\u3002<\/p>\n<h3><strong>\u6709\u5173\u4f1a\u8ba1\u53ca\u8d22\u52a1\u62a5\u544a\u7684\u5f71\u54cd<\/strong><\/h3>\n<p>\u4e8e2023\u5e747\u6708\uff0c\u9999\u6e2f\u4f1a\u8ba1\u5e08\u516c\u4f1a\u516c\u5e03\u4e86\u300a\u53d6\u6d88\u5f3a\u5236\u6027\u516c\u79ef\u91d1 \uff0d \u957f\u671f\u670d\u52a1\u91d1\u300c\u5bf9\u51b2\u300d\u673a\u5236\u4e4b\u4f1a\u8ba1\u5f71\u54cd\u300b\uff0c\u5c31\u6709\u5173\u53d6\u6d88\u5bf9\u51b2\u673a\u5236\u7684\u4f1a\u8ba1\u8003\u91cf\u63d0\u4f9b\u5168\u9762\u6307\u5f15\u3002 \u8be6\u60c5\u8bf7\u53c2\u9605\uff1a<\/p>\n<p><a href=\"https:\/\/www.hkicpa.org.hk\/-\/media\/HKICPA-Website\/New-HKICPA\/Standards-and-regulation\/SSD\/gMPFLSP.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/www.hkicpa.org.hk\/-\/media\/HKICPA-Website\/New-HKICPA\/Standards-and-regulation\/SSD\/gMPFLSP.pdf<\/a><\/p>\n<p>\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u5728\u4e0a\u8ff0\u6307\u5f15\u53d1\u5e03\u65f6\uff0c\u6839\u636e\u5bf9\u76f8\u5173\u4e8b\u5b9e\u548c\u60c5\u51b5\u7684\u8bc4\u4f30\uff0c\u653f\u5e9c\u8d44\u52a9\u5c1a\u4e0d\u7b26\u5408\u8d22\u52a1\u62a5\u8868\u4efb\u4f55\u9879\u76ee\u7684\u4f1a\u8ba1\u786e\u8ba4\u6807\u51c6\u3002 \u4f01\u4e1a\u5728\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u65f6\uff0c\u5e94\u8003\u8651\u653f\u5e9c\u8d44\u52a9\u7684\u6700\u65b0\u60c5\u51b5\uff0c\u5e76\u8bc4\u4f30\u5176\u5f71\u54cd\u3002<\/p>\n<h3><strong>LSP\u8ba1\u7b97\u6a21\u578b\u4e2d\u7684\u5e38\u89c1\u95ee\u9898<\/strong><\/h3>\n<p><b>Valtech <\/b>\u65b9\u7a0b\u8bc4\u4f30\u5728\u4e3a\u5ba1\u8ba1\u5e08\u63d0\u4f9b\u957f\u671f\u670d\u52a1\u91d1\uff08LSP\uff09\u8bc4\u4f30\u610f\u89c1\u7684\u8fc7\u7a0b\u4e2d\uff0c\u5bf9\u76ee\u524d\u53d6\u6d88\u5f3a\u5236\u6027\u516c\u79ef\u91d1\uff08MPF\uff09\u300c\u5bf9\u51b2\u300d\u673a\u5236\u4e0b\u5e38\u7528\u7684\u8d1f\u503a\u8bb0\u5f55\u6a21\u578b\u3001Excel\u5de5\u4f5c\u8868\u548c\u8bc4\u4f30\u65b9\u6cd5\u8fdb\u884c\u4e86\u6df1\u5165\u7684\u5ba1\u67e5\u3002\u5f53\u4e2d\uff0c\u6211\u4eec\u53d1\u73b0\u4e86\u51e0\u4e2a\u6539\u8fdb\u4e4b\u5904\uff0c\u8fd9\u4e9b\u5efa\u8bae\u65e0\u8bba\u662f\u5426\u8058\u7528\u5916\u90e8\u8bc4\u4f30\u5e08\u7686\u53ef\u9002\u7528\u3002\u6211\u4eec\u5f3a\u70c8\u5efa\u8bae\u4f01\u4e1a\u548c\u5ba1\u8ba1\u5e08\u5171\u540c\u8bc4\u4f30\u8fd9\u4e9b\u95ee\u9898\u6240\u5e26\u6765\u7684\u5f71\u54cd\u548c\u98ce\u9669\u3002 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style=\"text-align: center;\"><strong>\u63d0\u5347\u957f\u671f\u670d\u52a1\u91d1\uff08LSP\uff09\u8bc4\u4f30\u7684\u51c6\u786e\u6027\u4e0e\u5408\u89c4\u6027<\/strong><\/p>\n<p><img decoding=\"async\" class=\"size-medium wp-image-5518 aligncenter\" src=\"https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2024\/12\/Valtech-LSP-Valuation-212x300.jpg\" alt=\"Valtech LSP\u8bc4\u4f30\" width=\"212\" height=\"300\" srcset=\"https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2024\/12\/Valtech-LSP-Valuation-200x283.jpg 200w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2024\/12\/Valtech-LSP-Valuation-212x300.jpg 212w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2024\/12\/Valtech-LSP-Valuation-400x566.jpg 400w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2024\/12\/Valtech-LSP-Valuation-600x849.jpg 600w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2024\/12\/Valtech-LSP-Valuation-724x1024.jpg 724w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2024\/12\/Valtech-LSP-Valuation-768x1086.jpg 768w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2024\/12\/Valtech-LSP-Valuation-800x1132.jpg 800w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2024\/12\/Valtech-LSP-Valuation-1086x1536.jpg 1086w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2024\/12\/Valtech-LSP-Valuation-1200x1697.jpg 1200w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2024\/12\/Valtech-LSP-Valuation.jpg 1414w\" sizes=\"(max-width: 212px) 100vw, 212px\" \/><\/p>\n<\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-default-span fusion-button-default-type\" target=\"_self\" href=\"https:\/\/hk.valtech-valuation.com\/cn\/lsp%e8%af%84%e4%bc%b0%e7%9a%84%e5%87%86%e7%a1%ae%e6%80%a7%e4%b8%8e%e5%90%88%e8%a7%84%e6%80%a7\/\"><span class=\"fusion-button-text\">\u6309\u6b64\u95b2\u8bfb\u65b9\u7a0b\u8bc4\u4f30\u7684\u89c1\u89e3<\/span><\/a><\/div><div class=\"fusion-text fusion-text-6\"><h3><strong>\u4e3a\u4f55\u7ecf\u9a8c\u5bf9\u957f\u671f\u670d\u52a1\u91d1\u8bc4\u4f30\u5341\u5206\u91cd\u8981\uff1f<\/strong><\/h3>\n<p>\u8bb8\u591a\u9999\u6e2f\u96c7\u4e3b\u90fd\u6709\u81ea\u613f\u6027\u4f9b\u6b3e\uff0c\u751a\u81f3\u53c2\u52a0\u804c\u4e1a\u9000\u4f11\u8ba1\u5212\u3002 \u7531\u4e8e\u81ea\u613f\u6027\u4f9b\u6b3e\u4ecd\u53ef\u4ee5\u7528\u4f5c\u62b5\u6d88\u957f\u671f\u670d\u52a1\u91d1\u548c\u9063\u6563\u8d39\uff0c\u6709\u5173\u7684\u8ba1\u7b97\u90fd\u5728\u6211\u4eec\u7684\u7cbe\u7b97\u6a21\u578b\u7684\u8003\u8651\u4e4b\u4e2d\u3002 \u90e8\u5206\u516c\u53f8\u5728\u8fc7\u53bb\u51e0\u5e74\u4e2d\u7ecf\u5386\u4e86\u4eba\u529b\u6d41\u52a8\u7684\u5de8\u5927\u6ce2\u52a8\uff0c\u8fd9\u5bf9\u957f\u671f\u670d\u52a1\u91d1\u7684\u4f30\u503c\u8bc4\u4f30\u5e26\u6765\u4e00\u5b9a\u7684\u6311\u6218\u3002 \u62e5\u6709\u4e30\u5bcc\u7ecf\u9a8c\u7684\u4f30\u503c\u5e08\u66f4\u80fd\u63d0\u4f9b\u516c\u5141\u7684\u4f30\u7b97\u7ed3\u679c\u3002<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-bottom:2%;width:100%;\"><div class=\"fusion-separator-border sep-single\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#eae8e8;border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-7\"><p>\u9999\u6e2f\u4f1a\u8ba1\u51c6\u5219 Hong Kong Accounting Standard 19 (HKAS 19) \u8981\u6c42\u4f01\u4e1a\u9700\u8981\u5c31\u5176\u754c\u5b9a\u5229\u76ca\u4e49\u52a1 defined benefit obligations (DBO) \u53ca\u76f8\u5173\u8d39\u7528\u8ba1\u63d0\u5e76\u53cd\u6620\u5728\u5176\u8d22\u52a1\u62a5\u544a\u4e2d\u3002 \u56e0\u6b64\uff0c\u4f01\u4e1a\u9700\u8981\u5c31\u5176 DBO \u8fdb\u884c\u516c\u5141\u4ef7\u503c\u8bc4\u4f30\u3002 \u4f30\u503c\u65b9\u6cd5\u4e00\u822c\u4e3a\u5355\u4f4d\u9884\u8ba1\u7ed9\u4ed8\u6210\u672c\u6cd5 (projected unit credit method)\u3002 \u9884\u8ba1\u7ed9\u4ed8\u6210\u672c\u6cd5\u662f\u4e00\u79cd\u4f7f\u7528\u4e0d\u540c\u7cbe\u7b97\u5047\u8bbe\u7684\u4f30\u503c\u65b9\u6cd5\u3002 \u8be5\u4f30\u503c\u65b9\u6cd5\u5c06\u5404\u4e2a\u670d\u52a1\u5e74\u671f\u89c6\u4e3a\u4ea7\u751f\u4e00\u4e2a\u989d\u5916\u7684\u8865\u52a9\u6743\u5229\u5355\u4f4d\uff0c\u5e76\u4ee5\u6b64\u5206\u522b\u8ba1\u7b97\u6bcf\u4e2a\u5355\u4f4d\u7684\u4ef7\u503c\u4ece\u800c\u5f97\u51fa\u6700\u7ec8\u4e49\u52a1\u3002<\/p>\n<\/div><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:15px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:#eae8e8;--awb-divider-hover-color:#eae8e8;--awb-icon-color:#ffffff;--awb-title-color:#f2ab10;--awb-content-color:#5b5b5b;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#fed03d;--awb-title-font-family:&quot;Raleway&quot;;--awb-title-font-weight:400;--awb-title-font-style:normal;--awb-title-font-size:18px;--awb-content-font-family:&quot;Raleway&quot;;--awb-content-font-style:normal;--awb-content-font-weight:500;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-3542-1\"><div class=\"fusion-panel panel-default panel-aea97d9f4911152de fusion-toggle-no-divider\" style=\"--awb-title-color:#f2ab10;\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_aea97d9f4911152de\"><a class=\"active\" aria-expanded=\"true\" aria-controls=\"aea97d9f4911152de\" role=\"button\" data-toggle=\"collapse\" data-target=\"#aea97d9f4911152de\" href=\"#aea97d9f4911152de\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">\u4f01\u4e1a\u4e00\u822c\u9700\u8981\u4e13\u4e1a\u4f30\u503c\u5e08\u6216\u7cbe\u7b97\u5e08\u8fdb\u884c\u4f30\u7b97\uff0c\u4f30\u7b97\u8fc7\u7a0b\u5927\u81f4\u5305\u62ec\u4ee5\u4e0b\u53c2\u6570\uff1a<\/span><\/a><\/h4><\/div><div id=\"aea97d9f4911152de\" class=\"panel-collapse collapse in\" aria-labelledby=\"toggle_aea97d9f4911152de\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<ol>\n<li>\u6b7b\u4ea1\u7387<\/li>\n<li>\u79bb\u804c\u7387(\u8f9e\u804c\u7387)<\/li>\n<li>\u5e73\u5747\u5de5\u8d44\u589e\u957f\u7387<\/li>\n<li>\u96c7\u5458\u56e0\u5065\u5eb7\u7406\u7531\u800c\u8f9e\u804c\u6216\u63d0\u65e9\u9000\u4f11<\/li>\n<li>\u6298\u73b0\u7387<\/li>\n<li>\u5f53\u5e74\u5ea6\u7684DBO\u6743\u76ca\u7d2f\u79ef\u548c\u76f8\u5173\u7684\u652f\u4ed8<\/li>\n<\/ol>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-e8b2a763caea5513b fusion-toggle-no-divider\" style=\"--awb-title-color:#f2ab10;\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_e8b2a763caea5513b\"><a class=\"active\" aria-expanded=\"true\" aria-controls=\"e8b2a763caea5513b\" role=\"button\" data-toggle=\"collapse\" data-target=\"#e8b2a763caea5513b\" href=\"#e8b2a763caea5513b\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">\u8ba1\u7b97DBO\u7684\u6280\u672f\u91cd\u70b9\u5728\u4e8e\u5904\u7406\u673a\u4f1a\u7387\u7684\u95ee\u9898\u3002 \u6211\u4eec\u8981\u8003\u8651\uff1a<\/span><\/a><\/h4><\/div><div id=\"e8b2a763caea5513b\" class=\"panel-collapse collapse in\" aria-labelledby=\"toggle_e8b2a763caea5513b\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<ol>\n<li>\u96c7\u5458\u80fd\u5b58\u6d3b\u81f3\u6cd5\u5b9a\u9000\u4f11\u5e74\u9f84\u4e4b\u673a\u4f1a\u7387<\/li>\n<li>\u96c7\u5458\u4e8e\u9000\u4f11\u5e74\u4ecd\u7136\u53d7\u987e(\u800c\u6ca1\u6709\u81ea\u613f\u79bb\u804c)<\/li>\n<li>\u8ba1\u7b97\u5f3a\u79ef\u91d1\u5bf9\u51b2(MPF\u5bf9\u51b2)\u6240\u5e26\u6765\u7684\u5f71\u54cd<\/li>\n<\/ol>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-8\"><p>\u9762\u5c0d\u65b0\u6cd5\u4f8b\u4e4b\u5be6\u65bd\uff0c\u5728\u8a08\u7b97\u5f37\u7a4d\u91d1\u5c0d\u6c96\u6642\u5c07\u6703\u6709\u660e\u986f\u7684\u5206\u5225\u3002\u6574\u9ad4\u4e0a\uff0c\u76f8\u95dc\u7684\u8ca0\u50b5\u6703\u6709\u6240\u4e0a\u5347\u3002\u8a08\u7b97\u904e\u7a0b\u4e2d\u4e5f\u9700\u8981\u8655\u7406\u6cd5\u4f8b\u4e2d\u4e4b\u8c41\u514d\u5b89\u6392\u6240\u7522\u751f\u7684\u8f49\u5236\u524d\u5f8c\u76f8\u95dc\u554f\u984c\u3002<\/p>\n<p>\u653f\u5e9c\u5c07\u63a8\u884c\u5169\u9805\u652f\u63f4\u63aa\u65bd\u4ee5\u5e6b\u52a9\u4f01\u696d\u9069\u61c9\u65b0\u6cd5\u4f8b\u3002\u7b2c\u4e00\uff0c\u653f\u5e9c\u5c07\u6703\u5efa\u7acb\u4e00\u500b25\u5e74\u7684\u8f49\u5236\u88dc\u52a9\u8a08\u5283\uff0c\u8a72\u8a08\u5283\u6703\u6839\u64da\u6bd4\u4f8b\u7531\u653f\u5e9c\u88dc\u52a9\u4f01\u696d\u4e00\u90e8\u4efd\u9063\u6563\u8cbb\u53ca\u9577\u671f\u670d\u52d9\u91d1\uff0c\u4e26\u572825\u5e74\u9593\u9010\u6f38\u905e\u6e1b\uff0c\u4ee5\u5e6b\u52a9\u4f01\u696d\u61c9\u4ed8\u65b0\u6cd5\u4f8b\u4e0b\u6709\u6240\u4e0a\u5347\u7684\u76f8\u95dc\u8ca0\u50b5\u3002\u7b2c\u4e8c\uff0c\u653f\u5e9c\u5c07\u63a8\u51fa\u5c08\u9805\u5132\u84c4\u6236\u53e3\u8a08\u5283 Designated Saving Accounts (DSA) Scheme\u3002DSA Scheme \u5f37\u5236\u8981\u6c42\u4f01\u696d\u65bc\u65b0\u6cd5\u4f8b\u5be6\u65bd\u5f8c\u70ba\u5c07\u4f86\u7684\u9063\u6563\u8cbb\u53ca\u9577\u671f\u670d\u52d9\u91d1\u8ca0\u50b5\u4f5c\u51fa\u5b58\u6b3e\uff0c\u7528\u4f5c\u652f\u4ed8\u53d6\u6d88\u5f37\u7a4d\u91d1\u5c0d\u6c96\u5f8c\u7684\u9063\u6563\u8cbb\u548c\u9577\u671f\u670d\u52d9\u91d1\u3002\u4f01\u696d\u7684\u6bcf\u6708\u4f9b\u6b3e\u984d\u70ba\u50f1\u54e1\u6bcf\u6708\u5165\u606f\u76841%\uff0c\u76f4\u5230\u5132\u84c4\u6236\u53e3\u4e2d\u9054\u5230\u6240\u6709\u50f1\u54e1\u5e74\u5ea6\u5165\u606f\u768415%\uff0c\u4f01\u696d\u624d\u53ef\u4ee5\u505c\u6b62\u5b58\u6b3e\u3002<\/p>\n<p>\u65b9\u7a0b\u8a55\u4f30 Valtech \u7684\u5718\u968a\u5305\u62ec\u91d1\u878d\u78a9\u58eb\uff0c\u7d71\u8a08\u5b78\u78a9\u58eb\uff0c\u4ee5\u53ca\u5177\u5099\u8a08\u91cf\u91d1\u878d\u80cc\u666f\u7684\u4f30\u503c\u5c08\u624d\u3002\u65b9\u7a0b\u8a55\u4f30 Valtech\u7684\u4f30\u503c\u670d\u52d9\u66f4\u5df2\u53d6\u5f97ISO 9001\u8cea\u91cf\u7ba1\u7406\u8a8d\u8b49\u3002\u5728\u76f8\u95dc\u65b0\u4fee\u8a02\u516c\u4f48\u524d\u6211\u5011\u5718\u968a\u5df2\u7d93\u6709\u70ba\u5ba2\u6236\u4f30\u7b97DBO\u7684\u516c\u5141\u50f9\u503c\u3002\u53ea\u8981\u4f01\u696d\u6c92\u6709\u7279\u5b9a\u8981\u6c42\u7531\u7cbe\u7b97\u5e2b\u8ca0\u8cac\u8a08\u7b97\uff0c\u6211\u5011\u7684\u5c08\u696d\u4f30\u503c\u5e2b\u4fbf\u80fd\u70ba\u8cb4\u4f01\u696d\u63d0\u4f9b\u7528\u65bc\u8ca1\u52d9\u5831\u544a\u7684DBO\u4f30\u503c\u610f\u898b\u3002<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:3%;margin-bottom:3%;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#eae8e8;border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-9\"><h3>\u65b0\u6cd5\u4f8b\u7684\u7ec6\u8282\u53ef\u4ee5\u53c2\u8003\u4ee5\u4e0b\u8be6\u7ec6\u91cd\u70b9\uff1a<\/h3>\n<h3><b>\u53d6\u6d88\u300c\u5bf9\u51b2\u300d\u5b89\u6392\uff08\u5c06\u4e8e2025\u5e74\u5b9e\u65bd\uff09<\/b><\/h3>\n<p>\u7acb\u6cd5\u4f1a\u4e8e2022\u5e746\u67089\u65e5\u901a\u8fc7\u300a2022\u5e74\u96c7\u4f63\u53ca\u9000\u4f11\u8ba1\u5212\u6cd5\u4f8b\uff08\u62b5\u9500\u5b89\u6392\uff09\uff08\u4fee\u8ba2\uff09\u6761\u4f8b\u8349\u6848\u300b\uff0c\u65e8\u5728\u53d6\u6d88\u4f7f\u7528\u5f3a\u5236\u6027\u516c\u79ef\u91d1\uff08\u5f3a\u79ef\u91d1\uff09\u5236\u5ea6\u4e0b\u96c7\u4e3b\u7684\u5f3a\u5236\u6027\u4f9b\u6b3e \u7d2f\u7b97\u6743\u76ca\u62b5\u9500\u9063\u6563\u8d39\u53ca\u957f\u671f\u670d\u52a1\u91d1\uff08\u957f\u670d\u91d1\uff09\u7684\u5b89\u6392\uff08\u300c\u5bf9\u51b2\u300d\u5b89\u6392\uff09\u3002 \u653f\u5e9c\u4f1a\u5728\u5f3a\u5236\u6027\u516c\u79ef\u91d1\u8ba1\u5212\u7ba1\u7406\u5c40\u7684\u300c\u79ef\u91d1\u6613\u300d\u5e73\u53f0\u9884\u8ba1\u4e8e2025\u5e74\u5168\u9762\u8fd0\u4f5c\u65f6\uff0c\u5b9e\u65bd\u53d6\u6d88\u300c\u5bf9\u51b2\u300d\u5b89\u6392\u3002<\/p>\n<p>\u53d6\u6d88\u300c\u5bf9\u51b2\u300d\u5b89\u6392\u7684\u8981\u70b9\uff1a<\/p>\n<ul>\n<li>\u5728\u53d6\u6d88\u300c\u5bf9\u51b2\u300d\u5b89\u6392\u751f\u6548\uff08\u8f6c\u5236\u65e5\uff09\u540e\uff0c\u96c7\u4e3b\u4e0d\u53ef\u4f7f\u7528\u5176\u5f3a\u79ef\u91d1\u5f3a\u5236\u6027\u4f9b\u6b3e\u7d2f\u7b97\u6743\u76ca\u300c\u5bf9\u51b2\u300d\u96c7\u5458\u7684\u9063\u6563\u8d39\uff0f\u957f\u670d\u91d1\uff1b<\/li>\n<\/ul>\n<ul>\n<li>\u96c7\u4e3b\u7684\u81ea\u613f\u6027\u4f9b\u6b3e\u7d2f\u7b97\u6743\u76ca\uff0c\u4ee5\u53ca\u6309\u96c7\u5458\u670d\u52a1\u5e74\u6570\u652f\u4ed8\u7684\u916c\u91d1\uff0c\u53ef\u7ee7\u7eed\u7528\u4e8e\u300c\u5bf9\u51b2\u300d\u9063\u6563\u8d39\uff0f\u957f\u670d\u91d1\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u4e3a\u51cf\u4f4e\u5728\u8f6c\u5236\u65e5\u524d\u5f15\u53d1\u5927\u89c4\u6a21\u88c1\u5458\u6f6e\u7684\u98ce\u9669\uff0c\u5c31\u8f6c\u5236\u65e5\u4e4b\u524d\u5df2\u5728\u804c\u7684\u96c7\u5458\u7684\u9063\u6563\u8d39\uff0f\u957f\u670d\u91d1\u8f6c\u5236\u524d\u90e8\u5206\uff0c\u4f1a\u6709\u300c\u8c41\u514d\u300d\u5b89\u6392\u3002<\/li>\n<\/ul>\n<p>\u300c\u8c41\u514d\u300d\u5b89\u6392\u7684\u8981\u70b9\uff08\u53ea\u9002\u7528\u4e8e\u8f6c\u5236\u65e5\u4e4b\u524d\u5df2\u5728\u804c\u7684\u96c7\u5458\uff09\uff1a<\/p>\n<ul>\n<li>\u5982\u96c7\u5458\u5728\u8f6c\u5236\u65e5\u4e4b\u524d\u5df2\u53d7\u96c7\uff0c\u5176\u9063\u6563\u8d39\uff0f\u957f\u670d\u91d1\u4f1a\u5206\u4e3a\u8f6c\u5236\u524d\u90e8\u5206\uff08\u5373\u8f6c\u5236\u65e5\u524d\u7684\u53d7\u96c7\u671f\uff09\u53ca\u8f6c\u5236\u540e\u90e8\u5206\uff08\u5373\u8f6c\u5236\u65e5\u8d77\u7684\u53d7\u96c7\u671f\uff09\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u8f6c\u5236\u524d\u90e8\u5206\u4f1a\u4ee5\u8f6c\u5236\u65e5\u4e4b\u524d\u6700\u540e\u4e00\u4e2a\u6708\u7684\u5de5\u8d44\u53ca\u5f53\u65f6\u7684\u670d\u52a1\u5e74\u8d44\u8ba1\u7b97\uff0c\u800c\u8f6c\u5236\u540e\u90e8\u5206\u5219\u6309\u7ec8\u6b62\u96c7\u4f63\u524d\u6700\u540e\u4e00\u4e2a\u6708\u5de5\u8d44\u53ca\u8f6c\u5236\u65e5\u540e\u7684\u670d\u52a1\u5e74\u8d44\u8ba1\u7b97\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u9063\u6563\u8d39\uff0f\u957f\u670d\u91d1\u7684\u603b\u989d\uff08\u5373\u9063\u6563\u8d39\uff0f\u957f\u670d\u91d1\u8f6c\u5236\u524d\u90e8\u5206\u53ca\u8f6c\u5236\u540e\u90e8\u5206\u7684\u603b\u548c\uff09\u4ecd\u4ee5390,000\u5143\u4e3a\u9650\u3002 \u5982\u679c\u96c7\u5458\u7684\u9063\u6563\u8d39\uff0f\u957f\u670d\u91d1\u603b\u989d\u8d85\u8fc7390,000\u5143\u4e0a\u9650\uff0c\u8d85\u51fa\u4e0a\u9650\u7684\u90e8\u5206\u4ece\u8f6c\u5236\u540e\u90e8\u5206\u6263\u51cf\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u96c7\u4e3b\u53ef\u7ee7\u7eed\u7528\u5176\u5f3a\u79ef\u91d1\u4f9b\u6b3e\u7d2f\u7b97\u6743\u76ca\uff08\u4e0d\u8bba\u662f\u5728\u8f6c\u5236\u65e5\u524d\u3001\u5f53\u65e5\u6216\u4e4b\u540e\u4f5c\u51fa\uff0c\u4ea6\u4e0d\u8bba\u662f\u5f3a\u5236\u6027\u6216\u81ea\u613f\u6027\u4f9b\u6b3e\uff09\uff0c\u300c\u5bf9\u51b2\u300d\u9063\u6563\u8d39\uff0f\u957f\u670d\u91d1\u8f6c\u5236\u524d\u90e8\u5206\uff08 \u4f46\u4e0d\u53ef\u300c\u5bf9\u51b2\u300d\u9063\u6563\u8d39\uff0f\u957f\u670d\u91d1\u8f6c\u5236\u540e\u90e8\u5206\uff09\u3002<\/li>\n<\/ul>\n<p>\u53d6\u6d88\u300c\u5bf9\u51b2\u300d\u5b89\u6392\u540e\uff0c\u6708\u85aa\u96c7\u5458\u7684\u9063\u6563\u8d39\uff0f\u957f\u670d\u91d1\u6b3e\u989d\u7684\u8ba1\u7b97\u65b9\u6cd5\u5982\u4e0b\u2014<\/p>\n<p><b>(1)<\/b><b>\u8f6c\u5236\u65e5\u524d\u7684\u53d7\u96c7\u671f\uff1a<\/b><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u96c7\u5458\u5728<b>\u8f6c\u5236\u65e5\u524d\u6700\u540e\u4e00\u4e2a\u6708\u5168\u6708\u7684\u5de5\u8d44<\/b> \u00d7 2\/3 \u00d7 \u8f6c\u5236\u65e5\u524d\u7684\u670d\u52a1\u5e74\u8d44<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>(2) <\/b><b>\u8f6c\u5236\u65e5\u540e\u7684\u53d7\u96c7\u671f\uff1a<\/b><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u96c7\u5458\u5728<b>\u96c7\u4f63\u5408\u7ea6\u7ec8\u6b62\u524d\u6700\u540e\u4e00\u4e2a\u6708\u5168\u6708\u7684\u5de5\u8d44<\/b> \u00d7 2\/3 \u00d7 \u8f6c\u5236\u65e5\u540e\u7684\u670d\u52a1\u5e74\u8d44<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>(3) <\/b>\u7528\u4ee5\u8ba1\u7b97\u9063\u6563\u8d39\uff0f\u957f\u670d\u91d1\u7684\u6708\u85aa\u4ee5$22,500\u4e3a\u4e0a\u9650\uff1b\u800c\u96c7\u5458\u53ef\u4ee5\u83b7\u5f97\u7684\u9063\u6563\u8d39\uff0f\u957f\u670d\u91d1\u7684\u6700\u9ad8\u6b3e\u989d\u4e3a$390,000\u3002 \u8fd9\u4e9b<b>\u4e0a\u9650\u7ef4\u6301\u4e0d\u53d8<\/b>\u3002<\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-3 fusion-button-default-span fusion-button-default-type\" style=\"--button_margin-bottom:2%;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.labour.gov.hk\/tc\/news\/aoa.htm\"><span class=\"fusion-button-text\">\u6309\u6b64\u53c2\u8003\u65b0\u6cd5\u4f8b\u7684\u7ec6\u8282\u5185\u5bb9<\/span><\/a><\/div><div class=\"fusion-text fusion-text-10\" style=\"--awb-margin-top:15px;\"><h3><strong>\u53d6\u6d88\u5f3a\u79ef\u91d1\u300c\u5bf9\u51b2\u300d\u5b89\u6392\u8d44\u52a9\u8ba1\u5212<\/strong><\/h3>\n<h4><em><strong>\u5982\u4f55\u5224\u65ad\u4e2a\u6848\u662f\u5426\u5c5e50\u4e07\u5143\u754c\u7ebf\u5185\uff1f<\/strong><\/em><\/h4>\n<p>50\u4e07\u5143\u754c\u7ebf\u662f\u6307\u50f1\u4e3b\u5728\u540c\u4e00\u5e74\u5ea6\u5185\u7d2f\u8ba1\u987b\u652f\u4ed8\u7684\u9063\u6563\u8d39\u6216\u957f\u671f\u670d\u52a1\u91d1\u8f6c\u5236\u540e\u90e8\u5206\u7684\u603b\u989d\u662f\u5426\u8d85\u8fc750\u4e07\u5143\u3002\u50f1\u4e3b\u987b\u4f9d\u7167\u300a\u50f1\u4f63\u6761\u4f8b\u300b\u89c4\u5b9a\u5148\u5411\u50f1\u5458\u652f\u4ed8\u9063\u6563\u8d39\uff0f\u957f\u671f\u670d\u52a1\u91d1\uff0c\u7136\u540e\u5411\u653f\u5e9c\u7533\u8bf7\u53d1\u8fd8\u8d44\u52a9\u6b3e\u989d\u3002\u7b80\u800c\u8a00\u4e4b\uff0c\u50f1\u4e3b\u5e94\u505a\u597d\u51c6\u5907\u5e76\u50a8\u5907\u6d41\u52a8\u8d44\u91d1\uff0c\u4ee5\u652f\u4ed8 SP\/LSP \u7684\u5168\u989d\u8d1f\u503a\uff0c\u7136\u540e\u624d\u80fd\u7533\u8bf7\u4ed8\u6b3e\u3002<\/p>\n<p><a href=\"https:\/\/www.op.labour.gov.hk\/tc\/government-scheme.html\" target=\"_blank\" rel=\"noopener\">https:\/\/www.op.labour.gov.hk\/tc\/government-scheme.html<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;margin-bottom:20px;width:100%;\"><div class=\"fusion-separator-border sep-shadow\" style=\"--awb-height:20px;--awb-amount:20px;background:radial-gradient(ellipse at 50% -50% , #eae8e8 0px, rgba(255, 255, 255, 0) 80%) repeat scroll 0 0 rgba(0, 0, 0, 0);background:-webkit-radial-gradient(ellipse at 50% -50% , #eae8e8 0px, rgba(255, 255, 255, 0) 80%) repeat scroll 0 0 rgba(0, 0, 0, 0);background:-moz-radial-gradient(ellipse at 50% -50% , #eae8e8 0px, rgba(255, 255, 255, 0) 80%) repeat scroll 0 0 rgba(0, 0, 0, 0);background:-o-radial-gradient(ellipse at 50% -50% , #eae8e8 0px, rgba(255, 255, 255, 0) 80%) repeat scroll 0 0 rgba(0, 0, 0, 0);\"><\/div><\/div><div class=\"fusion-text fusion-text-11\"><p>\u66f4\u591a\u53c2\u8003\u8d44\u6599\uff1a<\/p>\n<p class=\"LC20lb MBeuO DKV0Md\">\u52b3\u5de5\u5904\u7684\u9063\u6563\u8d39\u548c\u957f\u671f\u670d\u52a1\u91d1\u7684\u7b80\u660e\u6307\u5357<\/p>\n<p><a href=\"https:\/\/www.labour.gov.hk\/eng\/public\/wcp\/ConciseGuide\/11.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/www.labour.gov.hk\/eng\/public\/wcp\/ConciseGuide\/11.pdf<\/a><\/p>\n<p>\u52b3\u5de5\u5904\u63d0\u4f9b\u6709\u5173\u9063\u6563\u8d39\u53ca\u957f\u671f\u670d\u52a1\u91d1\u7684\u5168\u9762\u53ca\u4e92\u52a8\u8d44\u8baf\uff0c\u5e76\u9644\u6709\u8ba1\u7b97\u5de5\u5177<\/p>\n<p><a href=\"https:\/\/www.op.labour.gov.hk\/tc\/main.html\" target=\"_blank\" rel=\"noopener\">https:\/\/www.op.labour.gov.hk\/tc\/main.html<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u9999\u6e2f\u4f1a\u8ba1\u51c6\u5219 Hong Kong Accounting Standard 19 (HKAS 19) \u8981\u6c42\u4f01\u4e1a\u9700\u8981\u5c31\u5176\u754c\u5b9a\u5229\u76ca\u4e49\u52a1 defined benefit obligations (DBO) 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