ANNUAL REPORT 2025 173 NOTES TO THE FINANCIAL STATEMENTS 23 Pension assets (Continued) (a) Defi ned benefi t plans (Continued) Defi ned benefi ts obligations HK$’000 Fair value of plan assets HK$’000 Net defi ned benefi t assets HK$’000 2024 At 1 January (1,129,472) 1,261,410 131,938 Net (charge)/credit to the income statement Current service cost (35,796) (618) (36,414) Interest (cost)/income (37,293) 42,312 5,019 (73,089) 41,694 (31,395) Net credit/(charge) to other comprehensive income Remeasurements gain/(loss): Actuarial gain/(loss) arising from: Experience adjustment 1,923 – 1,923 Financial assumptions (15,271) – (15,271) Demographic assumption (77) – (77) Return on plan assets excluding interest income – 172,094 172,094 (13,425) 172,094 158,669 Other Contributions paid by the employer – 17,263 17,263 Contributions paid by the employee (5,027) 5,027 – Benefi ts paid 116,678 (116,678) – Net transfer 3,748 (3,748) – At 31 December (1,100,587) 1,377,062 276,475
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