财务报告香港浸会大学1998公积金计划-HKBUFinanceOffice.PDF

香港浸會大學 1998公積金計劃 HONG KONG BAPTIST UNIVERSITY 1998 SUPERANNUATION FUND 2007 - 08 財務報告 FINANCIAL REPORT TRUSTEES REPORT Introduction 香港浸會大學 1998 公積金計劃 ( 以下簡稱 The Hong Kong Baptist University 1998 Superannuation Fund 本公積金) 以信託形式於 1998 年 3 月成立 ， (the Fund) was established under trust in March 1998 for a period 77 為期80 年 。本公積金乃一個成員自選投資計 of 80 years. The Fund is a members choice scheme and managed 劃 ，由8 位成員組成的信託人委員會負責監 by a Board of Trustees consisting of eight members, of whom two 管 ，當中2 位為員工推選的成員 。 are staff-elected Fund members. Legal Status The Fund is an exempted scheme under Section 5 of the Mandatory 本公積金為強制性公積金( 簡稱 強積金) 計 Provident Fund (MPF) Schemes Ordinance. It is classified as 劃條例第5 條下的一個豁免計劃 。根據職業退 a defined benefit scheme under the Occupational Retirement 休計劃條例則被歸類為界定利益計劃 。惟本公 Schemes Ordinance (ORSO). Nevertheless, all benefits payable 積金所有的應付福利 ，除身故及永久傷殘個案 under the Fund, except for death and total permanent disability 外 ，均按照有關成員及香港浸會大學( 大學) cases, are based on the accumulated balance of contributions made 於其參與本公積金期間的累積供款結餘作支 by each individual Fund member and Hong Kong Baptist University 付 。至於供款成員因身故及永久傷殘而所得之 (the University) for the Fund member dur