Hutchison Port Holdings Trust - Annual Report 2025

HUTCHISON PORT HOLDINGS TRUST 172 NOTES TO THE FINANCIAL STATEMENTS 23 Pension assets (Continued) (a) Defi ned benefi t plans (Continued) The movements in the present value of the defi ned benefi t assets/(liabilities) and its components are as follows: Defi ned benefi ts obligations HK$’000 Fair value of plan assets HK$’000 Net defi ned benefi t assets HK$’000 2025 At 1 January (1,100,587) 1,377,062 276,475 Net (charge)/credit to the income statement Current service cost (33,779) (793) (34,572) Interest (cost)/income (32,869) 41,126 8,257 (66,648) 40,333 (26,315) Net credit/(charge) to other comprehensive income Remeasurements (loss)/gain: Actuarial loss arising from: Experience adjustment (2,484) – (2,484) Financial assumptions (25,610) – (25,610) Demographic assumption (13) – (13) Return on plan assets excluding interest income – 83,819 83,819 (28,107) 83,819 55,712 Other Contributions paid by the employer – 16,679 16,679 Contributions paid by the employee (4,564) 4,564 – Benefi ts paid 122,913 (122,913) – Net transfer (746) 746 – At 31 December (1,077,739) 1,400,290 322,551

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