{"id":6522,"date":"2026-04-05T12:16:05","date_gmt":"2026-04-05T12:16:05","guid":{"rendered":"https:\/\/hk.valtech-valuation.com\/?p=6522"},"modified":"2026-04-05T12:16:05","modified_gmt":"2026-04-05T12:16:05","slug":"valtech%e5%b8%ae%e5%8a%a9%e4%bc%81%e4%b8%9a%e5%ba%94%e5%af%b9hkas-19-%e5%90%88%e8%a7%84%e6%8c%91%e6%88%98","status":"publish","type":"post","link":"https:\/\/hk.valtech-valuation.com\/cn\/valtech%e5%b8%ae%e5%8a%a9%e4%bc%81%e4%b8%9a%e5%ba%94%e5%af%b9hkas-19-%e5%90%88%e8%a7%84%e6%8c%91%e6%88%98\/","title":{"rendered":"\u89e3\u6790\u957f\u670d\u52a1\u91d1\uff08LSP\uff09\u7cbe\u7b97\u4f30\u503c\uff1aValtech\u5e2e\u52a9\u4f01\u4e1a\u5e94\u5bf9 HKAS 19 \u5408\u89c4\u6311\u6218"},"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><strong>\u8feb\u5728\u7709\u776b\u7684\u6cd5\u89c4\u8f6c\u53d8\uff1a\u4e3a\u4ec0\u4e48\u73b0\u5728\u5c31\u8981\u5173\u6ce8\uff1f<\/strong><\/p>\n<ul>\n<li><strong>\u6cd5\u4f8b\u53d8\u66f4\uff1a<\/strong> \u9999\u6e2f\u653f\u5e9c\u5df2\u5ba3\u5e03\uff0c\u53d6\u6d88\u5f3a\u79ef\u91d1\uff08MPF\uff09\u300c\u5bf9\u51b2\u300d\u673a\u5236\u4e8e 2025 \u5e74 5 \u6708 1 \u65e5\u8d77\u5df2\u6b63\u5f0f\u751f\u6548\u3002<\/li>\n<li><strong>\u8d22\u52a1\u51b2\u51fb\uff1a<\/strong> \u5728\u6b64\u65e5\u671f\u4e4b\u540e\u7684\u53d7\u96c7\u671f\uff0c\u96c7\u4e3b\u4e0d\u5f97\u518d\u5229\u7528\u5176\u5f3a\u79ef\u91d1\u5f3a\u5236\u6027\u4f9b\u6b3e\u7684\u7d2f\u7b97\u6743\u76ca\u6765\u62b5\u9500\u957f\u670d\u52a1\u91d1\uff08LSP\uff09\u3002\u8fd9\u610f\u5473\u7740\u8d44\u4ea7\u8d1f\u503a\u8868\u4e0a\u5c06\u51fa\u73b0\u4e00\u9879\u663e\u8457\u4e14\u7f3a\u4e4f\u5bf9\u51b2\u5de5\u5177\u7684\u300c\u51c0\u8d1f\u503a\u300d\u3002<\/li>\n<\/ul>\n<p><strong>\u9075\u5faa HKAS 19\uff1a\u6280\u672f\u5c42\u9762\u7684\u5408\u89c4\u8981\u6c42<\/strong><\/p>\n<ul>\n<li><strong>\u5e76\u975e\u7b80\u5355\u7684\u652f\u4ed8\u9879\u76ee\uff1a<\/strong> \u5fc5\u987b\u660e\u786e\u7684\u662f\uff0c\u957f\u670d\u52a1\u91d1\u4e0d\u5e94\u4ec5\u88ab\u89c6\u4e3a\u4e00\u9879\u300c\u89e3\u96c7\u5f00\u652f\u300d\uff0c\u5728\u4f1a\u8ba1\u51c6\u5219\u4e0b\uff0c\u5b83\u88ab\u5b9a\u4e49\u4e3a\u300c\u8bbe\u5b9a\u53d7\u76ca\u4e49\u52a1\u300d\uff08Defined Benefit Obligation\uff09\u3002<\/li>\n<li><strong>\u9884\u8ba1\u5355\u4f4d\u7d2f\u79ef\u6743\u76ca\u6cd5\uff08PUC Method\uff09\uff1a<\/strong> \u6839\u636e HKAS 19\uff08\u9999\u6e2f\u4f1a\u8ba1\u51c6\u5219\u7b2c 19 \u53f7\uff09\uff0c\u4f01\u4e1a\u5fc5\u987b\u91c7\u7528\u300c\u9884\u8ba1\u5355\u4f4d\u7d2f\u79ef\u6743\u76ca\u6cd5-Projected Unit Credit Method\u300d\u8fdb\u884c\u4f30\u503c\u3002\u8fd9\u6d89\u53ca\u5c06\u672a\u6765\u7684\u4e49\u52a1\u6298\u73b0\u4e3a\u73b0\u503c\uff0c\u5176\u590d\u6742\u7a0b\u5ea6\u8fdc\u8d85\u4e00\u822c HR \u8f6f\u4f53\u6240\u80fd\u5904\u7406\u7684\u8303\u7574\u3002<\/li>\n<\/ul>\n<p><strong>\u7834\u89e3\u300c\u7b80\u5355\u5047\u8bbe\u300d\u7684\u8c2c\u8bef<\/strong><\/p>\n<ul>\n<li><strong>\u4f4e\u4f30\u98ce\u9669\uff1a<\/strong> \u8bb8\u591a\u4f01\u4e1a\u503e\u5411\u4f9d\u8d56\u9759\u6001\u5047\u8bbe\uff08\u4f8b\u5982\uff1a\u5047\u8bbe\u6ca1\u6709\u4eba\u5728\u9000\u4f11\u524d\u79bb\u804c\u3001\u5bf9\u5168\u4f53\u5458\u5de5\u4f7f\u7528\u5355\u4e00\u79bb\u804c\u7387\uff0c\u6216\u5047\u8bbe\u88c1\u5458\u7387\u4e3a\u96f6\uff09\u3002<\/li>\n<li><strong>\u52a8\u6001\u53d8\u6570\uff1a<\/strong> \u4e13\u4e1a\u7684\u4f30\u503c\u5fc5\u987b\u8003\u8651\u4ee5\u4e0b\u5173\u952e\u56e0\u7d20\uff1a<\/li>\n<li><strong>\u85aa\u8d44\u589e\u957f\uff1a<\/strong> \u672a\u6765\u7684\u85aa\u916c\u901a\u81a8\u4f1a\u5927\u5e45\u589e\u52a0\u6700\u7ec8\u7684\u8d1f\u503a\u603b\u989d\u3002<\/li>\n<li><strong>\u5458\u5de5\u6d41\u5931\u7387\uff1a<\/strong> \u9700\u6839\u636e\u5458\u5de5\u7684\u8d44\u6df1\u7a0b\u5ea6\uff08Seniority\uff09\u5efa\u7acb\u6982\u7387\u66f2\u7ebf\u3002<\/li>\n<li><strong>\u6b7b\u4ea1\u4e0e\u4f24\u6b8b\u7387\uff1a<\/strong> \u5229\u7528\u7cbe\u7b97\u6570\u636e\u9884\u6d4b\u652f\u4ed8\u7684\u53ef\u80fd\u6027\u3002<\/li>\n<\/ul>\n<p><strong>\u5408\u5e76\u6536\u8d2d\uff08M&amp;A\uff09\u4e0e\u8d2d\u4e70\u4ef7\u5206\u914d\uff08PPA\uff09\u89c6\u89d2<\/strong><\/p>\n<ul>\n<li><strong>\u5bf9\u4f30\u503c\u7684\u5f71\u54cd\uff1a<\/strong> \u5728\u5c3d\u804c\u8c03\u67e5\uff08Due Diligence\uff09\u8fc7\u7a0b\u4e2d\uff0c\u672a\u88ab\u8bc6\u522b\u7684\u957f\u670d\u52a1\u91d1\u8d1f\u503a\u53ef\u80fd\u5bfc\u81f4\u300c\u4f30\u503c\u51b2\u51fb\u300d\u3002<\/li>\n<li><strong>\u7cbe\u51c6\u7684 PPA\uff1a<\/strong> Valtech \u64c5\u957f\u5728\u6536\u8d2d\u8fc7\u7a0b\u4e2d\u8bc6\u522b\u8fd9\u4e9b\u6f5c\u5728\u8d1f\u503a\uff0c\u786e\u4fdd\u4e70\u65b9\u4e0d\u4f1a\u56e0\u9690\u85cf\u7684\u300c\u5c3e\u90e8\u98ce\u9669\u300d\u800c\u652f\u4ed8\u8fc7\u9ad8\u6ea2\u4ef7\u3002<\/li>\n<\/ul>\n<p><strong>\u300cValtech \u9632\u7ebf\u300d\uff1a\u6211\u4eec\u7684\u7ade\u4e89\u4f18\u52bf<\/strong><\/p>\n<ul>\n<li><strong>\u7b26\u5408\u5ba1\u8ba1\u8981\u6c42\u7684\u62a5\u544a\uff1a<\/strong> Valtech \u62e5\u6709\u4e00\u8d2f\u7684\u4f18\u8d28\u8bb0\u5f55\uff0c\u62a5\u544a\u80fd\u987a\u5229\u901a\u8fc7\u76d1\u7ba1\u673a\u6784\uff08\u5982 AFRC\uff09\u4ee5\u53ca\u9999\u6e2f\u5404\u5927\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u7684\u4e25\u683c\u5ba1\u6838\u3002<\/li>\n<li><strong>\u9ad8\u6269\u5c55\u6027\uff1a<\/strong> \u6211\u4eec\u5177\u5907\u5904\u7406\u6d77\u91cf\u6570\u636e\u7684\u80fd\u529b\uff0c\u80fd\u4e3a\u62e5\u6709\u6570\u5343\u540d\u5458\u5de5\u7684\u5927\u578b NGO \u6216\u8de8\u56fd\u4f01\u4e1a\u63d0\u4f9b\u7cbe\u786e\u4f30\u503c\u3002<\/li>\n<li><strong>\u79d1\u6280\u9a71\u52a8\u7684\u7cbe\u51c6\u5ea6\uff1a<\/strong> \u900f\u8fc7\u81ea\u6709\u7684\u4e13\u4e1a\u5e73\u53f0\u4e0e ISO 9001 \u8ba4\u8bc1\u7684\u5de5\u4f5c\u6d41\u7a0b\uff0c\u5728\u4fdd\u8bc1\u901f\u5ea6\u7684\u540c\u65f6\uff0c\u7edd\u4e0d\u727a\u7272\u7cbe\u786e\u5ea6\u3002<\/li>\n<\/ul>\n<p><strong>\u7acb\u5373\u91c7\u53d6\u884c\u52a8<\/strong><\/p>\n<p>\u4f01\u4e1a\u5e94\u7acb\u5373\u884c\u52a8\uff0c\u5728\u8fdb\u884c\u300c\u5dee\u8ddd\u5206\u6790\u300d\uff08Gap Analysis\uff09\u6216\u521d\u6b65\u4f30\u503c\uff0c\u4ee5\u4fbf\u6709\u6548\u7ba1\u7406\u73b0\u91d1\u6d41\u5e76\u7b26\u5408\u5229\u5bb3\u5173\u7cfb\u4eba\u7684\u671f\u671b\u3002<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":6518,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[212],"tags":[181],"class_list":["post-6522","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lsp-cn","tag-181"],"_links":{"self":[{"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/posts\/6522","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/comments?post=6522"}],"version-history":[{"count":3,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/posts\/6522\/revisions"}],"predecessor-version":[{"id":6525,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/posts\/6522\/revisions\/6525"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/media\/6518"}],"wp:attachment":[{"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/media?parent=6522"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/categories?post=6522"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/tags?post=6522"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}