21 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) (h) Cash and cash equivalents Cash and cash equivalents comprise cash at banks and on hand, demand deposits with banks and other financial institutions, and short-term, highly liquid investments that are readily convertible into known amounts of cash and which are subject to an insignificant risk of changes in value, having been within three months of original maturities when placed. (i) Employee benefits (i) Short term employee benefits Short term employee benefits are employee benefits (other than termination benefits) that are expected to be settled wholly within twelve months after the end of the reporting period in which the employees render the related service. Short term employee benefits are recognised in the year when the employees render the related service. (ii) Defined contribution retirement plan Contributions to defined contribution retirement plans are recognised as an expense in the income and expenditure account when the services are rendered by the employees. (iii) Termination benefits Termination benefits are recognised on the earlier of when the Group can no longer withdraw the offer of those benefits and when the Group recognises restructuring costs involving the payment of termination benefits. (j) Income tax Income tax for the year comprises current tax and movements in deferred tax assets and liabilities. Current tax and movements in deferred tax assets and liabilities are recognised in the income and expenditure account except to the extent that they relate to items recognised in other comprehensive income or directly in funds, in which case the relevant amounts of tax are recognised in other comprehensive income or directly in funds, respectively. Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at the end of the reporting period, and any adjustment to tax payable in respect of previous years. 4. 重要會計政策概要（續） (h) 現金及現金等價物 現金及現金等價物包括銀行存款及現金、存放於銀行 及其他財務機構的活期存款，以及短期和高流動性的 投資；這些投資可以即時轉換為已知數額的現金，且 其價值的變動風險不大，並在購入後三個月內到期。 (i) 僱員福利 (i) 短期僱員福利 短期僱員福利是指預計在僱員提供相關服務的年度報 告期末後十二個月之前將悉數結付的僱員福利（離職福 利除外）。短期僱員福利於僱員提供相關服務的期間確 認。 (ii) 界定供款退休計劃 向界定供款退休計劃之供款，於僱員提供服務時在損 益確認為收支。 (iii) 離職福利 離職福利於本集團無法撤回提供有關福利時或於本集 團確認重組成本並涉及支付離職福利（以較早者為準） 確認。 (j) 所得稅 本年度所得稅包括當期所得稅和遞延所得稅資產與負 債的變動。當期所得稅和遞延所得稅資產與負債的變 動均在收支賬目中確認，但如直接與在其他全面收益 或資金中確認的項目有關，相關稅額則分別在其他全 面收益或直接在資金中確認。 當期所得稅是按本年度應課稅收入，根據在報告期末 日已頒佈或實質上已頒佈的稅率計算的預期應付稅 項，加上以往年度應付稅項的任何調整。
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